bluuebunny/crossref_metadata_2025 huggingface dataset:
Potential value of vestibular evoked myogenic potentials in paediatric neuropathies
Authors: Jacot E. , Wiener-Vacher S.
Published: September 2021

Purpose: Showing the interest of vestibular evoked myogenic potentials in paediatric neurological vestibulospinal pathology detection and followup. Materials and methods: The vestibular evoked myogenic potentials testing apparatus presented is now commonly used in ENT clinics for patients from 1 month of age. Our system and protocol permits control to evoke and select the best EMG level and makes possible a comparison of data from different sides or level of stimulation or different sessions. Normal vestibular evoked myogenic potentials latencies obtained with tone bursts were remarkably stable (P: 13 +/− 0.8 ms, N: 19.6 +/− 1.6 ms). The reported case illustrates abnormal vestibular evoked myogenic potentials latencies in neuropathy. Results: A 6 y.o. child with progressive imbalance was referred to the ENT department for vestibular functional evaluation. Abnormally long latencies in the vestibular evoked myogenic potentials and neurological examination oriented the diagnosis towards Guillain-Barre syndrome and immediate referral to a neurology department. Vestibular evoked myogenic potentials also helped to monitor the neurological recovery. Conclusion: The present case shows the potential value of vestibular evoked myogenic potentials in diagnosis and evaluation of descending brainstem pathways in neuropathies like Guillain-Barre syndrome in complement to neurological evaluation.
Self-motion perception during conflicting visual-vestibular acceleration
Authors: Ishida Masayuki , Fushiki Hiroaki , Nishida Hiroshi , Watanabe Yukio
Published: September 2021

Self-motion is known to be falsely perceived during exposure to the movement of visual surroundings. This illusory perception of visually-induced self-motion is known as "vection." The present study was conducted to examine the relative strengths of vection versus whole-body angular acceleration as they determine perceived self-rotation under conditions in which they individually provide conflicting information. Each subject was rotated for 90 s about a vertical axis at a constant acceleration, and a large-field visual surround in front of the subject was simultaneously rotated at a constant acceleration in the same direction, but at a magnitude of acceleration twice that of the body. This stimulus condition creates a sensory conflict between information from the vestibular/somatosensory systems and information from the visual system with respect to the direction of self-rotation. The subject eventually perceived self-acceleration in the direction of circular vection (CV), even though he or she was actually being accelerated in the direction opposite to CV. When the magnitude of contradictory chair acceleration exceeded the vestibular perceptual threshold, the onset latency of CV was significantly delayed. Our results suggest that visual information contributes to the perception of self-acceleration, and that illusory self-motion could overwhelm the feeling of self-acceleration due to inertial motion. CV would thus be a significant factor in determining spatial orientation in certain operational environments and flight conditions.
Effects of multi-directional vibrotactile feedback on vestibular-deficient postural performance during continuous multi-directional support surface perturbations
Authors: Sienko K.H. , Balkwill M.D. , Oddsson L.I.E. , Wall C.
Published: September 2021

Single-axis vibrotactile feedback of trunk tilt provided in real-time has previously been shown to significantly reduce the root-mean-square (RMS) trunk sway in subjects with vestibular loss during single-axis perturbation. This research examines the effect of multi-directional vibrotactile feedback on postural sway during continuous multi-directional surface perturbations when the subjects' eyes are closed. Eight subjects with vestibular loss donned a multi-axis feedback device that mapped body tilt estimates onto their torsos with a 3-row by 16-column array of tactile actuators (tactors). Tactor row indicated tilt magnitude and tactor column indicated tilt direction. Root-mean-square trunk tilt, elliptical fits to trunk sway trajectory areas, percentage of time spent outside a no vibrotactile feedback zone, RMS center of pressure, and anchoring index parameters indicating intersegmental coordination were used to assess the efficacy of the multi-directional vibrotactile balance aid. Four tactor display configurations in addition to the tactors off configuration were evaluated. Subjects had significantly reduced RMS trunk sway, significantly smaller elliptical fits of the trajectory area, and spent significantly less time outside of the no feedback zone in the tactors on versus the tactors off configuration. Among the displays evaluated in this study, there was not an optimal tactor column configuration for standing tasks involving continuous surface perturbations. Furthermore, subjects performed worse when erroneous information was displayed. Therefore, a spatial resolution of 90° (4 columns) seems to be as effective as a spatial resolution of 22.5° (16 columns) for control of standing.
Vibrotactile stimulators and virtual 3-D audio countermeasures, training and motion sickness symptoms with a simulated graveyard spin illusion
Authors: Guzy Lawrence T. , Albery William B. , Goodyear Chuck
Published: September 2021

The vestibular system by itself is incapable of effectively compensating for the graveyard spin illusion. We examined two countermeasures, i.e., efficacy of vibrotactile stimulation around the waist and virtual 3-D audio presented independently and jointly for controlling a simulated graveyard spin. We also examined: a) additional training with these countermeasures to improve "intuitiveness;" b) included non-perturbation trials along with perturbation trials; and c) monitored changes in well-being as measured by a motion sickness scale from pre- to post-test and immediately following each trial. Ten volunteers received two training and two test sessions. The somatogyral illusion was generated by accelerating a chair for 24 s until it attained a peak rotation of 120°/s and then stopped. Over the ensuing 40 s the chair rotated in one of two random perturbation patterns or remained stationary. During this period, participants were required to eliminate all movements of the chair by turning a knob in the opposite direction of perceived rotation. For the control trials, participants relied solely on vestibular signals to cancel perceived movements. For the experimental trials, vibrotactile stimulation around the waist, virtual 3-D audio, or both were presented. The mean Cancellation Error (CE) for the control trials was 52°/s. The application of the countermeasures significantly reduced the CE. Additional training and testing did not improve intuitiveness. Perturbations to the chair resulted in a higher CE than no perturbations. Motion sickness symptoms showed no differences from pre- to post-test and very rarely reported after each trial.
Usefulness of some current balance tests for identifying individuals with disequilibrium due to vestibular impairments
Authors: Cohen Helen S. , Kimball Kay T.
Published: September 2021

The goal of this study was to determine which of several clinical balance tests best identifies patients with vestibular disorders. We compared the scores of normals and patients on the Berg Balance Scale (Berg), Dynamic Gait Index (DGI), Timed Up and Go (TUG), Computerized Dynamic Posturography Sensory Organization Test (SOT), and a new obstacle avoidance test: the Functional Mobility Test (FMT). The study was performed in an out-patient balance laboratory at a tertiary care center. Subjects were 40 normal adults, and 40 adults with vestibular impairments. The main outcome measures were the sensitivity of tests to patients and specificity to normals. When adjusted for age the Berg, TUG, DGI and FMT had moderate sensitivity and specificity. SOT had moderately high sensitivity and specificity. SOT and FMT, combined, had high sensitivity and moderate specificity. Therefore, the kinds of tests of standing and walking balance that clinicians may use to screen patients for falling are not as good for screening for vestibular disorders as SOT. SOT combined with FMT is better. When screening patients for vestibular disorders, when objective diagnostic tests of the vestibular system, itself, are unavailable, tests of both standing and walking balance, together, give the most information about community-dwelling patients. These tests may also indicate the presence of sub-clinical balance problems in community-dwelling, asymptomatic adults.
Substantiation of safe use of disinfectant «STERIZENT»
Authors:   State Institution ", Surmasheva O.V. ,   O.M. Marzіeiev Institute for Public Health of the NAMSU", Babii V.F. ,   State Institution "O.M. Marzіeiev Institute for Public Health of the NAMSU", Polka O.O. ,   State Institution "O.M. Marzіeiev Institute for Public Health of the NAMSU", Chernysh O.O. ,   State Institution "O.M. Marzіeiev Institute for Public Health of the NAMSU"
Published: September 2021

diseases, especially a use of the disinfectants (DS), in particular, are of special relevance in order to break the mechanisms of the transmission of infectious agents. The variety of DS, presented at the modern market, allows us to choose the most appropriate ones for the purposes, conditions and methods of application. However, the effectiveness and safety of the DS both for humans and the environment are still the main choice criteria. In this regard, electrolysis preparations (anolytes) attract a special attention. Objective: We determined the bactericidal, virucidal and yeast activity of the STERISENT preparation (Israel) according to modern requirements and standards. Materials and methods: Studies of the specific activity of the DS "STERISENT" were carried out in accordance with the Order of the Ministry of Health of Ukraine No. 2024, 03.09.2020 and the European standards. The test cultures and culture media recommended by the Order No. 2024 and the standards EN 13727: 2012 + A2: 2015 [3] and DSTU EN 13624: 2019 (EN 13624: 2013, IDT) were used in the quantitative suspension method. Virucidal activity was studied in the intestinal bacteriophages T2 and MS2.Toxicological studies were carried out in the laboratory animals in accordance with modern standards. Results: A high bactericidal and yeast-killing activity of STERISENT preparation (Israel) in undiluted form was established for Escherichia coli K12 NCTC 10538 lg R >5.42, for Pseudomonas aeruginosa lg R >5.37; for Staphylococcus aureus lg R >5.34; for Candida albicans lg R >4.31at exposure of 30 s and 60 s. In the study in bacteriophages at an exposure of 30 s, the logarithms of the reduction were: T2 - >5.08, MS2 - >5.12. According to GOST 12.1.007-76,by the parameters of acute toxicity, STERIZENT preparation belongs to class 4 - low-hazardous substances when administered to the stomach and applied to the skin; at the inhalation application in saturated concentrations - to class 3. moderately dangerous substances. The preparation does not have a sensitizing effect in the recommended modes of application.
A IMPORTÂNCIA DA VIGILÂNCIA EPIDEMIOLÓGICA NA PANDEMIA DA COVID-19
Authors: Candeia Alinny Leite , Noele Feliciano Alves Danielle , Dos Santos Silva Adellúcia
Published: September 2021

A vigilância epidemiológica é um conjunto de ações que proporcionam o conhecimento, a detecção de quaisquer mudanças nos fatores determinantes e condicionantes na saúde individual e coletiva visando recomendar medidas de prevenção e controle. Na pandemia da COVID 19, essas ações de prevenção e controle de disseminação estão sendo eficazes desde a coleta de dados, a recomendações de medidas preventivas e de promoção à saúde. A metodologia utilizada nesse trabalho trata-se de uma pesquisa qualitativa, utilizando as ferramentas de pesquisa virtuais, Scielo, biblioteca virtual da saúde, Datasus entre outros. Sendo possível afirmar que a pandemia do SARS-CoV-2, teve sua disseminação em vários países e trouxe impactos relevantes a Saúde Pública, na magnitude e severidade dos casos que acarretaram em óbitos e sequelas pós covid, tanto de doenças como agravos na integridade física e emocional. Sendo classificada pela Organização Mundial da Saúde (OMS) como emergência internacional, atualmente foram notificados 575.742 óbitos causados pela doença em todo o país, com letalidade de 2,8%. A vigilância epidemiológica é essencial para monitorar o processo saúde e doença e divulgar resultados aos órgãos de saúde, onde é possível avaliar a vulnerabilidade e fatores de risco das populações. Essas informações servem de recomendações para executarmos medidas de prevenção e controle de doenças e agravos.
Impregnation composition for cement-concrete road pavement to improve its ice-phobic properties
Authors:   L.N. Gumilyov Eurasian National University, Lukpanov R.Е. , Dyussembinov D.S. ,   L.N. Gumilyov Eurasian National University, Bazarbayev D.O. ,   L.N. Gumilyov Eurasian National University, Tsygulyov D.V. ,   L.N. Gumilyov Eurasian National University, Yenkebayev S.B. ,   L.N. Gumilyov Eurasian National University
Published: September 2021

The article proposes an impregnation composition for cement concrete roads used to improve the ice-phobic properties of the pavement. The composition is based on the keratin production technology. The distinctive component of the composition is the addition of water-soluble polymers. One of the study criteria was to evaluate the performance of the impregnation composition, its adhesion resistance to mechanical impact. Tests were conducted for large samples (surface area 1925 cm2) in laboratory conditions with the application of vibration and shock loads. The test results showed the effectiveness of the ice-resistant coating, as in all experiments the uncoated specimens showed greater resistance of the ice crust to mechanical stress.
Development of software for healthcare in the context of COVID-19
Authors:   L.N. Gumilyov Eurasian National University, Yessengaliyeva Zh.S. , Kassylkassova K.N. ,   L.N. Gumilyov Eurasian National University
Published: September 2021

The article analyzes existing devices and apps in the field of health care in the Play Market, contributing to the search for acceptable solutions during the spread of the COVID-19 coronavirus infection. The authors propose a mobile application using Big Data analytics that can assist in a pandemic by providing remote access for online visits to health care organizations. The app includes the tracking of infected users and reports it on a map to alert others, while maintaining complete anonymity for the users themselves. The results of "big data" processing make it possible to retrieve patient data as quickly as possible. The speed at which data can be accessed and processed is an important quality criterion for the technologies that make up Big Data. Access to the application is planned via Google Play.
Relações éticas entre psicanálise e linguagem
Authors: Castilho Daniel de Souza
Published: September 2021

Este trabalho tem por finalidade criar reflexões sobre possíveis relações éticas entre psicanálise e linguagem. Para isso, revisam-se os referidos conceitos, em busca de possíveis relações em sua aplicação no real. No uso da linguagem, passa-se pela formação discursiva ideológica do sujeito enquanto reprodutor e produto de seu tempo. E na psicanálise, a constitutividade angustiante do sujeito atravessado pelos modos inconscientes de ser que o impulsiona para o movimento psíquico. Ao final, conjectura-se que a consciência é consequência das inúmeras experiências acumuladas no inconsciente ao longo do tempo e que a linguagem é sua forma mais objetiva de manifestação, sendo impreciso pretender uma postura ética propriamente dita, tendo em vista os inúmeros determinantes que afetam o sujeito.
A Corpus-Based Study on Conceptual Metaphors in the Finance & Economics Column of The Economist
Authors: Liang Songman
Published: September 2021

Traditional metaphor researches consider metaphors as a rhetoric device for ornamental study. In 1980, Lakoff and Johnson put forward the Conceptual Metaphor Theory, which marks the shift of metaphor study from rhetoric view to cognitive view. Since then, numerous studies at home and abroad on conceptual metaphors have emerged. Economic news has also become a research interest. However, few research concerns about The Economist, let alone Finance & Economics Column inside. Therefore, this study explores the conceptual metaphors in the Finance & Economics Column of the Economist with Conceptual Metaphor Theory as a theoretical foundation. In order to address the above questions, the paper selects articles from October 2019 to December 2019 in The Economist and employs both qualitative and quantitative approaches to analyze conceptual metaphors in the self-constructed corpus. The results show that: firstly, altogether 443 conceptual metaphors are identified in the corpus, covering structural metaphor, ontological metaphor and orientational metaphor. Due to space limitation, only JOURNNEY metaphor, HUMAN BEING metaphor and UP/DOWN metaphor with high frequency is selected to be analyzed in detail. And their frequency varies from each other. Secondly, these three metaphors are identified in the corpus function by mapping from the source domain to the target domain. Finally, the frequency of these three metaphors is different lies in the systematicity, cultural coherence of metaphors and characteristics of economic news. This study enlarges the scope of conceptual metaphor and helps enhance their metaphorical awareness in economic discourses.
Incidence of Orthostatic Hypotension in Schizophrenic Patients Using Antipsychotics at Sambang Lihum Mental Health Hospital, South Kalimantan
Authors: Cahaya Noor , Wijaya Sandra Putri , Anwar Khoerul
Published: September 2021

Schizophrenia is a psychiatric disorder that requires antipsychotics therapy. Antipsychotics cause many side effects, including orthostatic hypotension. The study aimed to describe the incidence of orthostatic hypotensive side effects experiences by schizophrenia patients at the Sambang Lihum Mental Health Hospital, South Kalimantan. This research was observational description research with data sampling by medical records. This research was conducted to 300 medical records of patients period January-December 2018 which received antipsychotics medication and data analyzed by univariate analysis. The results showed the number of patients who experienced orthostatic hypotension was 98 patients (32.67%) and no experienced were 202 patients (67.33%). Incidence of orthostatic hypotension in haloperidol 54.35% (N=46); trifluoperazine 100% (N=1); clozapine 84.62% (N=13); olanzapine 100% (N=1); haloperidol-chlorpromazine 27.27% (N=11); haloperidol-haloperidol 42.86% (N=7); clozapine-risperidone 16.67% (N=6); haloperidol-clozapine 15.05% (N=93); haloperidol-olanzapine 50% (N=2); haloperidol-risperidone 31.82% (N=22); trifluoperazine-olanzapine 100% (N=1); trifluoperazine-clozapine 22.22% (N=9); trifluoperazine-risperidone 5.56% (N=18); chlorpromazine-haloperidol-haloperidol 33.3% (N=3); chlorpromazine-haloperidol-trifluoperazine 100% (N=3); haloperidol-trifluoperazine-chlorpromazine 100% (N=1); chlorpromazine-haloperidol-clozapine 42.86% (N=7); chlorpromazine-trifluoperazine-clozapine 100% (N=1); chlorpromazine-trifluoperazine-olanzapine 100% (N=1); chlorpromazine-trifluoperazine-risperidone 50% (N=2); trifluoperazine-haloperidol-risperidone 100% (N=4); haloperidol-trifluoperazine-risperidone 100% (N=1); trifluoperazine-haloperidol-clozapine 40% (N=5); haloperidol-haloperidol-clozapine 80% (N=5); clozapine-risperidone-trifluoperazine 100% (N=4); risperidone-clozapine-haloperidol 20% (N=10). The conclusion from this study was the percentage of orthostatic hypotension on schizophrenia patients at the Sambang Lihum Mental Health Hospital was 32.67% (N=98).
Optimization of the Hot-Pressing Regime in the Production of Eco-Friendly Fibreboards Bonded with Hydrolysis Lignin
Authors: Valchev Ivo , Yordanov Yvailo , Savov Viktor , Antov Petar
Published: September 2021

This research was aimed at studying the potential of using residual lignin from acid hydrolysis as a binder in manufacturing eco-friendly, dry-process fibreboards. For that purpose, a modification of the adhesive system and hot-pressing regime was conducted. The adhesive system applied was composed of 2 % phenol-formaldehyde (PF) resin and 10 % hydrolysis lignin (based on the dry fibres). The PF resin does not only act as a binder but generally contributes to the even distribution and good retention of the main binder – hydrolysis lignin. A specific hot-pressing cycle was used. In the first stage, the pressure was 1.0 MPa, followed by an increased pressure of 4.0 MPa, and subsequent cooling. The purpose of the initial lower pressure was softening the lignin and reduction of the material moisture content. The effect of the second stage of hot-pressing on the properties of eco-friendly fibreboards was investigated. It was determined that the fibreboards produced with 2 % PF resin and 10 % hydrolysis lignin have similar physical and mechanical properties to those of the control panels, produced with 10 % PF resin at a standard hot-pressing cycle. The findings of this work demonstrate that residual hydrolysis lignin can be effectively utilized as a binder in the production of eco-friendly, dry-process fibreboards with acceptable physical and mechanical properties.
Venturing to Distant Markets - Polish Firms in Latin America
Authors: Wąsowska Aleksandra
Published: September 2021

The objective of this paper is to shed light on the understudied phenomenon of expansion of Polish firms to distant markets. Authors ask the following questions: (1) What is the current state of internationalisation of Polish firms in Latin America, in both quantitative (i.e. value of exports and FDI) and qualitative terms (i.e. characteristics of key exporters and investors); (2) What are the main distance-related barriers to internationalisation of Polish firms in Latin America. In order to describe the scale, scope and characteristics of Polish exports and investments in Latin America, authors analyse publicly available information, macro-level data and micro-level data, collected from the press and finan- cial statements of Polish firms present in Latin America, combined with the information received from the Trade and Investment Promotion Sections of the Polish Embassies. In order to assess the distance between Poland and Latin America, thus indicating the major barriers to internationalisation of Polish firms in this region, the psychic distance measures elaborated by Hakanson and Ambos and the CAGE framework offered by Ghemawat are employed. This paper contributes to the discussion on whether the ‘go global’ strategy is viable for Polish firms and whether it should be supported by the State.
Compliance with Corporate Governance Best Practice. The Perspective of Ownership Structure
Authors: Aluchna Maria , Tomczyk Emilia
Published: September 2021

The article examines compliance with corporate governance best practice in the post transition economy addressing the heterogeneity of interests of different shareholders. On the basis of the agency theory, we suggest that in the concentrated ownership environment the principal-principal conflict results in lower compliance with the corporate governance code. More specifically, since compliance with best practice requires introducing independent directors and in that sense shifts control from shareholders to the board, we hypothesize that companies characterized by concentrated ownership and the dominant position of the founder/individual investor are reluctant to comply with board governance best practice. To evaluate our hypotheses, we explore compliance with board governance best practice with respect to the presence of independent directors, formation of an audit committee and other specialized board committees (remuneration, risk, strategy). We test the link between the compliance with the code and the ownership structure. Our analysis supports the principal-principalconflict argument and shows that companies with concentrated ownership and founder control do not comply with the board governance best practice. We believe this article contributes to the existing literature twofold. Firstly, we identify the patterns of corporate governance best practice implementation in the post socialist, post transition, emerging economy and depict the dynamics of the compliance with the code guidelines. Secondly, we show that the principal-principal conflict addresses the compliance policy of listed companies and results in various approaches to corporate governance conformity.
Cryptocurrencies as an Example of Innovation in Finance
Authors: Decyk Kamil
Published: September 2021

The paper contains theoretical considerations on cryptocurrencies in the context of innovation and specifically focuses on the most popular cryptocurrency – bitcoin (BTC). Based on critical analysis of domestic and foreign writings, bitcoin was classified as a modular innovation despite some of its features suggesting the continuous and breakthrough nature of the solution. The conclusion helped positively validate the research hypothesis proposed in this paper according to which cryptocurrencies, despite their characteristics of an incremental and breakthrough innovation, can be treated as modular innovations.
Optimal Coordination of Timetable and Infrastructure Development in a Liberalised Railway Market
Authors: Smoliner Martin Smoliner , Walter Stefan , Marschnig Stefan
Published: September 2021

The gradual liberalisation of the European railway market has so far mainly been assessed regarding its effect on the grade of competition and market access. However, one major impact has not received much attention yet: the effects of the liberalisation on the joint development of timetables and infrastructure. This is especially crucial for countries that align their railway network according to the requirements of the Integrated Timetable (ITF). The implementation of the ITF requires a longterm planning process and network-wide cost-intensive infrastructure measures. Contrary to that, open access traffic can neither be planned in the long-term, nor is it coherent with the ITF. Recent conflicts show that the assignment of train paths for open access traffic considerably affects the system of the ITF, calling for significant timetable and/or infrastructure adaptions. For an efficient and sustainable railway system, a holistic approach is needed allowing for a combination of open access and the requirements of the ITF.To derive a suitable methodology the status quo of the ITF-implementation and open access traffic is analysed in Austria, the Czech Republic and the Netherlands. Based on these findings, three options are identified on how open access can be integrated in an ITF-system according to the EU legislation. Advantages and disadvantages are discussed and finally the optimal procedure in terms of a sustainable network development is recommended.
Strategic orientation, CSR and operational performance: Mediation and moderation effects in the Polish food-manufacturing industry
Authors: Zaborek Piotr
Published: September 2021

The aim of the study is to investigate relationships between strategic orientation (SO), involvement in corporate social responsibility (CSR) and operational performance (OP). It tests the proposition that SO is not linked with OP directly but through CSR serving as the mediator. In addition, SO is hypothesized to moderate the association between CSR and OP. The research involves a representative cross-sectional survey of 400 managers of SMEs operating in the Polish food manufacturing industry. Statistical methods include confirmatory factor analysis with AMOS 24 and multiple linear regression using SPSS 24.The study reveals a complete mediation effect by CSR of the links from three aspects of SO to OP. Specifically, aggressiveness, proactiveness and defensiveness are positively associated with CSR, while analysis, future orientation and risk propensity show no relationship. Also, aggressiveness moderates the link from CSR to OP, so that firms with higher aggressiveness display a stronger connection between CSR and OP.The outcomes suggest that part of the positive effects of CSR may come from more general strategic stances and attitudes. Moreover, it seems that certain aspects of strategic orientation might be more effective when implemented in an organizational environment with strong CSR values. In particular, strategies based on aggressiveness and proactiveness appear to be more effective when complemented by heightened social sensitivity.This research validates the role of CSR as a viable managerial approach contributing to greater operational performance of companies. This could help build a stronger case to promote socially responsible business practices not only through its beneficial social impacts but also due to its effects on firms’ performance. To the author’s knowledge, this is the first research focused on associations between SO, CSR and OP, using a large, representative sample of SMEs.
Changes of inward and outward FDI stocks in Poland and the stage of the investment development path
Authors: Kosztowniak Aneta
Published: September 2021

The aim of the paper is to analyze changes of inward and outward foreign direct investments (FDI) stocks in Poland in the years 1994–2016 in the field of the theory of J. H. Dunning`s investment development path (IDP). The following research hypothesis was adopted: If a persistent reduction of net outward FDI stock (NOI) to 0 is accompanied by economic growth (GDP growth, GDP per capita, structural changes in the economy), then it will be possible to achieve stage 3 of the IDP.The results of empirical research indicate that the changes of NOI accompanying economic development in 1994–2016 were insufficient to confirm full advancement of IDP stage 3 in Poland. We do not observe a definite change in the NOI and economic development stage from stage 2 to 3. Nevertheless, we can support that some changes occur that prove that the economy is at the beginning of stage 3, as the following symptoms are observed: a drop in the levels of NOI, NOI per capita and an increase in the outward performance index (OPI). Considering that stages 1 and 2 continued nearly for 10 years each, the confirmation of stage 3 is likely after 2022. Then we will have empirical data for the period 2013–2022.
Aquarium: augmented knowledge and wisdom in the age of the Fourth Industrial Revolution
Authors: Paprocki Wojciech
Published: September 2021

The first two decades of the 21st century witnessed the emergence of technical and technological solutions that have enabled digital transformations in the global economy. Registration of unstructured data and bringing them together into large datasets have enriched the cognitive process comprising traditional generation of human knowledge and the digital transformation of data into information and then into industrial knowledge. As a result, we obtain augmented knowledge. Yet,robots and bots (i.e., a device which, unlike a robot, is not connected with mechanisms and other peripheral devices) fuelled by technologies collectively referred to as artificial intelligence, primarily by the machine learning technology, are not able to develop wisdom. That is because robots and bots operate only within two dimensions: perception and context, while a human being has his/her autonomous and subjectively defined axiological system, which shapes his/her capacity to make value judgements and generate wisdom. This system is the third dimension in the aquarium with the glass front wall and the remaining three walls carved in stone. It provides stability ensured by a solid foundation of an axiological system that is thousands of years old and has been approved by the entire global community.Subjectivity of value judgements made by individuals and social groups produces a great variety of assessments of available knowledge. That is evidenced, inter alia, by decisions about the use of nuclear energy or decisions regulating free access to personal data and interfering with private life.
Restructuring proceedings as a positive effect of implementing the instruments of the New Chance Policy in the Polish economy in the years 2016–2018
Authors: Tokarski Andrzej , Tokarski Maciej
Published: September 2021

You can respond to a business crisis in two ways: either by saving it (restructuring or remodelling the company and limiting, at least temporarily, creditor rights, while preserving the jobs and assets of the restructured entrepreneur) or by liquidating it (by realization of the estate and thus liquidation of the economic entity with a partial satisfaction of creditors and simultaneous return of tangible assets to trading). Thus, both liquidation and reorganization are possible in most countries. The problem of the accuracy of choice between the liquidation of an enterprise and its restructuring is one of the main topics of interest for practitioners and theorists dealing with the bankruptcy of enterprises. The decision to restructure constitutes an alternative to declaring an enterprise bankrupt. The aim of the article is to present kinds of restructuring proceedings, taking into account their characteristics, advantages and disadvantages, benefits and threats resulting from the multitude ofrestructuring proceedings including an analysis and statistics concerning the analysed phenomenon in the Polish economy in the years 2016–2018.
German tax consolidation regimes in an international comparison
Authors: Hybka Małgorzata Magdalena
Published: September 2021

The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.
Analysis of the pedestrian traffic in transport nodes in Radom
Authors: Dębowska-Mróz Marzenna , Ferensztajn-Galardos Ewa , Krajewska Renata , Rogowski Andrzej
Published: September 2021

The efficient functioning of the transport system in each area requires that account be taken of the fact that each journey consists of a chain of elementary movements on foot or by means of trans­port. The construction of an effective public transport system is one of the methods to reduce traffic congestion, especially in city centres. The inter-change synchronization is the way to increase the efficiency of public transport.

The purpose of the paper is to present the results of research on the intensity of pedestrian traffic at interchanges as a function of time in the city of Radom. Pedestrian movements play an important role not only in the vicinity of transport nodes. Their production and quality also determine the assessment of these movements as one of the stages of production of combined movements. The tendency to pedestrian travel (or lack of it) also affects public and individual transport journeys. Based on the survey conducted in households, the structure of movement (size and motivations) of the inhabitants of Radom is given.
Sprawozdawczość w XXI wieku – ewolucja czy rewolucja
Authors: Kwiecień Mirosława
Published: September 2021

Celem niniejszej publikacji jest wskazanie na potrzebę nowego pragmatyzmu rachunkowości, zwłaszcza sprawozdawczości. Sprawozdawczość jest „sposobem” nie tylko ujawniania i prezentowania przeszłości organizacji gospodarczej, lecz także odczytywania przyszłości, z tym, że w XXI w. przyszłość jest problemem złożonym, co wynika z faktu reformy globalizacji. Globalizacja gospodarcza – koniec XX w. – stawiała wartości materialne ponad innymi wartościami, zwłaszcza takimi jak troska o środowisko naturalne lub etyka biznesu. Liberalizacja rynków kapitałowych (lata 90. XX w.) rozumiana jako przepływ krótkoterminowego pieniądza spekulacyjnego to efekt Konsensusu Waszyngtońskiego. Opierał się on na teorii gospodarki rynkowej, która zakłada doskonałą informację, doskonałą konkurencję i doskonałe rynki. To zdeterminowało status rachunkowości w praktyce gospodarczej, zwłaszcza amerykańskiej.Kryzys finansowy (przełom wieków XX i XXI) stanowił efekt błędnych założeń Konsensusu Waszyngtońskiego – nowy pragmatyzm globalizacji to zrównoważony rozwój, czyli trajektoria działalności, czyli długookresowy wzrost gospodarczy z zachowaniem dobrego stanu środowiska naturalnego oraz zasad etyki biznesu. Nowy pragmatyzm rachunkowości oznacza ograniczenie asymetrii informacji na rzecz informacji niefinansowych. Implikacje tych postulatów stanowią przedmiot badań, czyli rozpoznanie zmian w teorii ekonomii, zmian w sposobie działania gospodarki globalnej, nowych nurtów zarządzania. Stąd podmiotem badań były debaty na temat zmian w ww. zakresie, a zwłaszcza przyczyn kryzysu finansowego– „wynaturzeń” w sprawozdawczości finansowej. Analiza literatury ekonomicznej upoważnia do stwierdzenia, że nowy pragmatyzm rachunkowości to złożony problem w procesie reformy globalizacji.
Pomiar dokonań w raportowaniu niefinansowym
Authors: Waśniewski Piotr
Published: September 2021

Jednym z podstawowych elementów raportowania niefinansowego są mierniki dokonań. Ich właściwe dobranie może przełożyć się na liczne korzyści dla przedsiębiorstwa, także w zakresie poprawy efektywności zarządzania. Celem artykułu jest prezentacja korzyści zastosowania koncepcji pomiaru dokonań, w tym w ramach procesów raportowania niefinansowego, z uwzględnieniem ewolucji pomiaru dokonań. Problem badawczy stanowiła możliwość zastosowania pomiaru dokonań w procesie raportowania. W efekcie przeprowadzonych rozważań stwierdzono, że koncepcja pomiaru dokonań wpisuje się w problematykę raportowania niefinansowego, a jej właściwa implementacja może w korzystny sposób przełożyć się na proces sprawozdawczości niefinansowej. Wielkość wpływu pomiaru dokonań na efektywność raportowania oraz ewentualne korzyści finansowe wymagają jednak potwierdzenia w praktyce na bazie badań empirycznych.
Obciążenie systemu ochrony zdrowia i gospodarki kosztami generowanymi przez przewlekłe choroby niezakaźne
Authors: Leśniowska Joanna
Published: September 2021

Przewlekłe choroby niezakaźne stanowią poważny i narastający problem zdrowotny. Istotnym czynnikiem ryzyka tych chorób jest występowanie przewlekłych schorzeń współistniejących (powikłań). W rezultacie przewlekłe choroby niezakaźne wiążą się z dużymi kosztami leczenia oraz kosztami ekonomicznymi związanymi z utraconą produktywnością osób chorych. Celem artykułu jest oszacowanie obciążenia systemu ochrony zdrowia i gospodarki kosztami (bezpośrednimi i pośrednimi) generowanymi przez wszystkie przewlekłe niezakaźne schorzenia w Polsce oraz pomiar kosztów powikłań wybranych chorób: epizodu depresyjnego (F32) i zaburzeń depresyjnych nawracających (F33). Przeprowadzone badanie było pierwszą analizą całkowitych kosztów wszystkich przewlekłych niezakaźnych chorób w Polsce. Wyniki dowodzą, że przewlekłe choroby niezakaźne stanowią nie tylko istotne obciążenie dla systemu ochrony zdrowia, lecz także znacznie zmniejszają produktywność populacji.
Możliwości zastosowania bezzałogowych statków powietrznych w systemie Państwowego Ratownictwa Medycznego w świetle obowiązujących regulacji prawnych
Authors: Sikorski Sebastian , Szmigiero Maciej
Published: September 2021

Bezzałogowe statki powietrzne (BSP) znajdują coraz szersze zastosowanie. Wykorzystanie tego typu urządzeń możliwe jest także w obszarze ratownictwa medycznego. W artykule przedstawiono analizę obowiązujących obecnie w Polsce przepisów prawa. Z jednej strony analiza obejmuje przepisy Prawa lotniczego, które są tutaj kluczowe dla wykorzystania BSP, a na gruncie, których występują obecnie największe ograniczenia w wykorzystaniu tych urządzeń. Z drugiej strony dokonano przeglądu przepisówdeterminujących organizację i stosowanych rozwiązań w ramach systemu Państwowego Ratownictwa Medycznego.
Postrzeganie działów skarbu oraz stanowiska skarbnika korporacyjnego w przedsiębiorstwach w Polsce na podstawie przeprowadzonych badań empirycznych
Authors: Ziółkowska Elwira
Published: September 2021

W niniejszym artykule przedstawiono oraz scharakteryzowano funkcję bieżącego zarządzania finansami na przykładzie działów skarbu. Dział skarbu w przedsiębiorstwach jest stosunkowo młodym elementem struktur organizacyjnych, a co się z tym wiąże – mało rozpowszechnionym w naszym kraju. Celem niniejszego artykułu jest przybliżenie zagadnienia skarbowości, począwszy od roli i zadań skarbnika korporacyjnego oraz miejsca działu skarbu w strukturze organizacyjnej przedsiębiorstw, a skończywszy na przedstawieniu wyników badań dotyczących postrzegania działów skarbu oraz stanowisk skarbnika korporacyjnego w przedsiębiorstwach. Otrzymane wyniki badań wskazują na brak ujednolicenia zarówno zakresu obowiązków skarbnika, jak i nazewnictwa stanowisk skarbnika korporacyjnego oraz nazewnictwa samych działów skarbu.
Koncepcja lean startup jako odpowiedź na wyzwania twórczej strategii
Authors: Tomaszewski Albert
Published: September 2021

Koncepcja lean startup jest stosunkowo nowym podejściem, które stanowi odpowiedź na lukę teoretyczną w zakresie metod oraz narzędzi możliwych do wykorzystania przy planowaniu i ocenie działań realizowanych przez startupy. Ze względu na adresowanie problemu niepewności otoczenia oraz koncentrację na budowaniu wartości przez innowacje może być inspirującym przedmiotem badań nad nowymi kierunkami myślenia o strategii przedsiębiorstw, szczególnie w kontekście koncepcji twórczej strategii. W niniejszym opracowaniu zostały scharakteryzowane obie koncepcje, a następnie została dokonana krytyczna ocena potencjału lean startup jako sposobu na realizację twórczych strategii. W wyniku analizy ustalono, że lean startup stanowi propozycję zbioru wartościowych praktyk, które mogą być z powodzeniem stosowane przez przedsiębiorstwa realizujące założenia twórczej strategii.
Pomiar zrównoważonej mobilności miejskiej: przegląd badań
Authors: Urbanek Anna
Published: September 2021

Celem artykułu jest zaprezentowanie koncepcji pomiaru zrównoważonej mobilności miejskiej oraz omówienie przykładów wypracowanych do tej pory mierników i wskaźników. Ponadto w artykule dokonano oceny możliwości zastosowania zidentyfikowanych mierników w praktyce gospodarczej, a także wskazano kierunki dalszych badań. Omówiono także znaczenie odpowiednio dobranych systemów mierników i wskaźników w procesie opracowania i wdrażania Planów Zrównoważonej Mobilności Miejskiej (SUMPs). Zaprezentowano również przykłady mierników i wskaźników zrównoważonego transportu, opracowanych na potrzeby zarządzania transportem w miastach, a także przykłady mierników opracowanych przez organizacje międzynarodowe. Ponadto omówiono przykłady syntetycznych, wieloaspektowych metod pomiaru zrównoważonej mobilności miejskiej. Dotychczas opracowane zestawymierników oraz wieloaspektowe modele koncentrują się głównie na ocenie poziomu mobilności i oddziaływania na środowisko naturalne, w mniejszym stopniu uwzględniając jakość życia mieszkańców i aspekty ekonomiczne, takie jak ceny usług. W dotychczasowych badaniach pomija się mierniki odnoszące się do problemu finansowania ze środków publicznych, pomimo tego, że efektywność gospodarowania środkami publicznymi wpisuje się w problematykę sprawiedliwości międzygeneracyjnej.
Regionalne porty lotnicze w Polsce – podejście ilościowe
Authors: Barczak Agnieszka
Published: September 2021

Parlament Europejski zaznacza, że rozwój regionalnych portów lotniczych powinien przebiegać w taki sposób, by wystrzegać się tworzenia niewykorzystanej bądź nieefektywnie użytkowanej infrastruktury lotniskowej. Dlatego też jako cel artykułu przyjęto analizę ruchu pasażerskiego w wybranych portach lotniczych. Analiza opiera się na wybranych metodach statystycznych i ekonometrycznych wykorzystanych do badania regionalnych portów lotniczych, które nie należą do sieci TEN-T. Analiza kierunku trendów liczby obsłużonych pasażerów i zrealizowanych operacji lotniczych w pięciu regionalnych portach lotniczych, a także przeprowadzony proces prognostyczny pozwoliły na wskazanie przypuszczalnych tendencji dalszego rozwoju badanych jednostek.
Standardy stosowane w raportowaniu niefinansowym przez polskie spółki z sektora odzież i obuwie, notowane na rynku podstawowym Giełdy Papierów Wartościowych w Warszawie
Authors: Ogrodnik Paweł
Published: September 2021

Dyrektywa Unii Europejskiej 2014/95/UE wprowadziła obowiązek przygotowywania i publikowania przez duże jednostki lub grupy interesu publicznego sprawozdań na temat informacji niefinansowych. Obowiązek ten wszedł w życie począwszy od sprawozdań za rok 2017. Szacuje się, że w Polsce zostanie nim objętych około 300 jednostek, podczas gdy przed jego wejściem raportowało corocznie około 40 podmiotów. W konsekwencji oznacza to, że duża liczba polskich podmiotów sporządzała raporty niefinansowe za rok 2017 po raz pierwszy. Dyrektywa pozostawia jednostkom swobodę wyboru standardu raportowania niefinansowego, ustalając jednak zakres treści, jakie winny być tam zawarte. Celem artykuł jest identyfikacja preferencji tych spółek, które wcześniej nie sporządzały raportów niefinansowych, w wyborze standardu raportowania niefinansowego. Przygotowując artykuł, zastosowano następujące metody badawcze: analiza aktów prawnych, analiza literatury przedmiotu, analiza sprawozdań i raportów spółek giełdowych.
Inwestowanie zrównoważone w zarządzaniu portfelem inwestycyjnym
Authors: Matczak Karol , Wojciechowski Jakub , Martysz Czesław
Published: September 2021

Inwestowanie zrównoważone to selekcja spółek i emitowanych przez nie instrumentów do budowy portfela inwestycyjnego ze względu na ocenę ich odpowiedzialnego (etycznego) działania i budowy tzw. dobra społecznego. Inwestycje zrównoważone stanowią już ponad 25% wartości wszystkich akty­wów inwestycyjnych świata, a największe aktywa są zarządzane zgodnie z tym podejściem w Europie. Inwestor może mieć trudności w ocenie, czy przyjęcie przez fundusz kryteriów zrównoważonego in­westowania jest zabiegiem marketingowym, opartym wyłącznie na zapisie w statucie danego funduszu, czy rzeczywiście ważnym elementem procesu inwestycyjnego. Celem niniejszego artykułu jest uka­zanie znaczenia i wpływu inwestowania zrównoważonego na zarządzanie portfelami inwestycyjnymi. Ponad 90% badań dotyczących inwestycji społecznie odpowiedzialnych nie wskazało negatywnego wpływu stosowania kryteriów ESG (inwestowanie według kryteriów środowiskowych, społecznych i związanych z ładem korporacyjnym) na wyniki finansowe spółek. Implementacja kryteriów ESG w działalności spółek, tworzenie polityk odpowiedzialnego inwestowania i publiczne dzielenie się raportami z tej działalności przynosi spółkom wymierne korzyści finansowe. Rynek inwestowania zrównoważonego jest zatem potrzebny i wysoce prawdopodobne, że będzie się dalej dynamicznie rozwijać. Najważniejsze inicjatywy z zakresu inwestowania zrównoważonego w Polsce to stworzenie RESPECT Index, badania Stowarzyszenia Emitentów Giełdowych nad kryteriami ESG oraz wprowa­dzenie Standardu Informacji Niefinansowych.