bluuebunny/crossref_metadata_2025_split huggingface dataset:
The law-making activity of the administrative courts in tax matters
Authors: Mach Joanna 
Published: December 2016

Abstract
The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.
Ultrasonic technique for evaluation of initial stadium of wood degradation in exterior conditions without ground contact
Authors: Pánek Miloš , Trgala Kamil 
Published: December 2016

AbstractThe experiment evaluate the possibility of using non-destructive measure techniques of the mechanical properties of wood using ultrasonic to determine the initial stages of degradation by biotic and abiotic factors in the outdoors without ground contact. Nine tree species were tested: spruce, pine, Douglas fir, larch, oak, black locust, maple, poplar and alder. Test specimens were exposed to the exterior according to EN 927-3, Prague-Suchdol in the Czech Republic. Measuring changes in velocity of ultrasonic using the apparatus Ultrasonic Timer and moisture content change were measured after 1, 2, 3, 4 and 6 months. Certain ways of detecting the initial stages of damage have been demonstrated to trees oak, larch and spruce. The initial stages of damage by molds at non-durable maple, alder and poplar had not a clear impact on the decrease in the speed of ultrasonic, as well as hairline surface cracks at the Douglas fir.
Effects of Northern red oak (Quercus rubra L.) and sessile oak (Quercus petraea (Mattusch.) Liebl.) on the forest soil chemical properties
Authors: Miltner Stanislav , Kupka Ivo , Třeštík Michal 
Published: December 2016

AbstractNorthern red oak (Quercus rubraL.) is one of the most important introduced tree species in the Czech Republic, occupying about 6,000 ha with ca. 900,000 m3of the standing volume. The presented study aims to evaluate its soil forming effects on natural oak sites. Soil chemistry of the upper soil layers (F+H, Ah, B horizons) was studied in three pairs of stands of both species. In each stand, four bulk samples were taken separately for particular horizons, each consisting of 5 soil-borer cores. The soil characteristics analysed were: pH (active and potential), soil adsorption complex characteristics (content of bases, exchangeable cation capacity, base saturation), exchangeable acidity (exchangeable Al and H), total carbon and nitrogen content, and plant available nutrients content (P, K, Ca, Mg). Total macronutrient content (P, K, Ca, Mg) was analysed only in holorganic horizons. Results confirmed acidification effects of red oak on the upper forest soil layers such as decreased pH, base content, base saturation, all nutrient contents in total as well as plant-available form and increased soil exchangeable acidity (exchangeable Al) in comparison to the sessile oak stands, especially in holorganic horizons and in the uppermost mineral layer (Ahhorizon). Northern red oak can be considered as a slightly site-soil degrading species in the studied sites and environmental conditions in comparison to native oak species.
Biodiversity and climate change: consequences for upper tree line in Slovakia
Authors: Minďaš Jozef , Škvareninová Jana 
Published: December 2016

Abstract
Study of the effects of climate change on upper tree limit has mainly focused on the diversity of tree species as a result of the ability of species to tolerate temperature and moisture changes as well as some effects of disturbance regime changes. The tree species diversity changes due to climate change has been analysed via gap model and biodiversity indices. Gap models are individually based on simulations of establishment, growth, and mortality of each tree on the forest plot. Input ecological data for model calculations have been taken from the permanent research plots located in primeval forests in mountainous regions in Slovakia. The results of regional scenarios of the climatic change for the territory of Slovakia have been used, from which the values according to the CGCM3.1 (global) model, KNMI and MPI (regional) models. Model results for conditions of the climate change scenarios suggest a shift of the upper forest limit to the region of the present subalpine zone, in supramontane zone. The most significant tree species diversity changes have been identified for the upper tree line and current belt of dwarf pine (Pinus mugo) occurrence. Hill’s index of biodiversity in the upper forest line increased by 30 – 35% for horizon of 2050, resp. by 45 – 50% modeled for the horizon of 2075. Calculated values of Shannon’s index show an even higher increase due to climate change. For horizon 2050 is a roughly of three fold increase and horizon for 2075 by almost fivefold increase in the value of the index. Results from the gap model indicate the increase of tree species diversity 2 – 2,5 times.
Cousin’s Lemma
Authors: Coghetto Roland 
Published: December 2016

Summary
We formalize, in two different ways, that “the n-dimensional Euclidean metric space is a complete metric space” (version 1. with the results obtained in [13], [26], [25] and version 2., the results obtained in [13], [14], (registrations) [24]).
With the Cantor’s theorem - in complete metric space (proof by Karol Pąk in [22]), we formalize “The Nested Intervals Theorem in 1-dimensional Euclidean metric space”.
Pierre Cousin’s proof in 1892 [18] the lemma, published in 1895 [9] states that:

“Soit, sur le plan YOX, une aire connexe S limitée par un contour fermé simple ou complexe; on suppose qu’à chaque point de S ou de son périmètre correspond un cercle, de rayon non nul, ayant ce point pour centre : il est alors toujours possible de subdiviser S en régions, en nombre fini et assez petites pour que chacune d’elles soit complétement intérieure au cercle correspondant à un point convenablement choisi dans S ou sur son périmètre.”

(In the plane YOX let S be a connected area bounded by a closed contour, simple or complex; one supposes that at each point of S or its perimeter there is a circle, of non-zero radius, having this point as its centre; it is then always possible to subdivide S into regions, finite in number and sufficiently small for each one of them to be entirely inside a circle corresponding to a suitably chosen point in S or on its perimeter) [23].
Cousin’s Lemma, used in Henstock and Kurzweil integral [29] (generalized Riemann integral), state that: “for any gauge δ, there exists at least one δ-fine tagged partition”. In the last section, we formalize this theorem. We use the suggestions given to the Cousin’s Theorem p.11 in [5] and with notations: [4], [29], [19], [28] and [12].
Binary Relations-based Rough Sets – an Automated Approach
Authors: Grabowski Adam 
Published: December 2016

Summary
Rough sets, developed by Zdzisław Pawlak [12], are an important tool to describe the state of incomplete or partially unknown information. In this article, which is essentially the continuation of [8], we try to give the characterization of approximation operators in terms of ordinary properties of underlying relations (some of them, as serial and mediate relations, were not available in the Mizar Mathematical Library [11]). Here we drop the classical equivalence- and tolerance-based models of rough sets trying to formalize some parts of [18].
The main aim of this Mizar article is to provide a formal counterpart for the rest of the paper of William Zhu [18]. In order to do this, we recall also Theorem 3 from Y.Y. Yao’s paper [17]. The first part of our formalization (covering first seven pages) is contained in [8]. Now we start from page 5003, sec. 3.4. [18]. We formalized almost all numbered items (definitions, propositions, theorems, and corollaries), with the exception of Proposition 7, where we stated our theorem only in terms of singletons. We provided more thorough discussion of the property positive alliance and its connection with seriality and reflexivity (and also transitivity). Examples were not covered as a rule as we tried to construct a more general mechanism of finding appropriate models for approximation spaces in Mizar providing more automatization than it is now [10].
Of course, we can see some more general applications of some registrations of clusters, essentially not dealing with the notion of an approximation: the notions of an alliance binary relation were not defined in the Mizar Mathematical Library before, and we should think about other properties which are also absent but needed in the context of rough approximations [9], [5]. Via theory merging, using mechanisms described in [6] and [7], such elementary constructions can be extended to other frameworks.
Tarski Geometry Axioms – Part II
Authors: Coghetto Roland , Grabowski Adam 
Published: December 2016

Summary
In our earlier article [12], the first part of axioms of geometry proposed by Alfred Tarski [14] was formally introduced by means of Mizar proof assistant [9]. We defined a structure TarskiPlane with the following predicates:

of betweenness between (a ternary relation),

of congruence of segments equiv (quarternary relation),

which satisfy the following properties:

congruence symmetry (A1),

congruence equivalence relation (A2),

congruence identity (A3),

segment construction (A4),

SAS (A5),

betweenness identity (A6),

Pasch (A7).

Also a simple model, which satisfies these axioms, was previously constructed, and described in [6]. In this paper, we deal with four remaining axioms, namely:

the lower dimension axiom (A8),

the upper dimension axiom (A9),

the Euclid axiom (A10),

the continuity axiom (A11).

They were introduced in the form of Mizar attributes. Additionally, the relation of congruence of triangles cong is introduced via congruence of sides (SSS).
In order to show that the structure which satisfies all eleven Tarski’s axioms really exists, we provided a proof of the registration of a cluster that the Euclidean plane, or rather a natural [5] extension of ordinary metric structure Euclid 2 satisfies all these attributes.
Although the tradition of the mechanization of Tarski’s geometry in Mizar is not as long as in Coq [11], first approaches to this topic were done in Mizar in 1990 [16] (even if this article started formal Hilbert axiomatization of geometry, and parallel development was rather unlikely at that time [8]). Connection with another proof assistant should be mentioned – we had some doubts about the proof of the Euclid’s axiom and inspection of the proof taken from Archive of Formal Proofs of Isabelle [10] clarified things a bit. Our development allows for the future faithful mechanization of [13] and opens the possibility of automatically generated Prover9 proofs which was useful in the case of lattice theory [7].
Diagnostic sources of information on sports result determinants in young powerlifting athletes
Authors: Ryguła Igor , Płóciennik Łukasz , Lipińska Patrycja 
Published: December 2016

PurposeSports results in powerlifting have been extensively studied, but there is no analysis of the diagnostic sources of criteria for selecting 19–20-year-old athletes. Therefore, it is important to continue the study of factors affecting performance in powerlifting, not only in individual events, but also in the entire discipline. There were two research objectives in the study: firstly, to identify a set of independent (predictor) variables contributing to sports results (outcome variable) in powerlifting using the least numbers of those variables, and secondly, to develop a biometric regression model describing the sports result.MethodsThe study group (<i>n</i> = 30) comprised juniors (aged 19.4 ± 0.7) training powerlifting. The following methods of collecting information were used: observation, survey, and analytical methods of diagnostics: analysis of multiple regression functions, and selection of optimal variables with the use of Hellwig’s algorithm.ResultsThe optimal set of variables predicting sports results in junior powerlifting consists of nine features. The integral capacity of the selected information sources reached the value of 0.891.ConclusionsIt was confirmed that body composition, special physical fitness, and the technique of movement would constitute the optimum combination of explanatory variables of the model. These characteristics have the highest value as diagnostic and selection criteria and should not be overlooked.
Managing Teams in the Multicultural Organizations
Authors: Glinkowska Beata 
Published: December 2016

Abstract
A modern manager must possess multiple features and skills, which can allow him to solve problems and challenges occurring in management of multicultural teams. In each system an organization is different and it is impossible to create one coherent model of managing multicultural teams or organizations. A number of barriers and problems should be accounted for and the organizational diagnosis is a base for preparing strategies of adequate multicultural organization management. Due to the editorial restrictions, the main focus of the article is in problems and barriers in management of multicultural teams, including the role of a manager in this process.
Reverse Innovation and Intercultural Management Aspects
Authors: Gwarda-Gruszczyńska Edyta 
Published: December 2016

Abstract
In today’s changing and competitive environment, innovation is crucial for the survival of any business in the marketplace. Globalization has brought both opportunities and challenges for companies in emerging economies. The intense competitive environment is compelling these companies to innovate, so as to sustain and survive. That is why the emerging market economies are transforming into centers of innovation. These innovations associate with low-cost products like health care devices, wind power, micro finance, electric cars and many more. Multinational companies used to launch new products in the developed world and later on sell the stripped-down version of products to developing parts of the world. Since a few years ago this proces is changing its direction in an opposite way. Innovations initially launched in developing countries are introduced to advanced countries (reverse innovations). This kind of actions make the managers to change the management models of their companies and deal with different intercultural aspects. The aim of this article is to present the reverse innovation idea and typology and identify the most important intercultural aspects in their management.
Process of Knowledge Diffusion in SMEs in Multicultural Space
Authors: Janczewska Danuta 
Published: December 2016

Abstract
Knowledge about a logistic process in SMEs can be the way to growth of competitiveness of a company by improving those processes. One of the ways can be the use of diffusion of knowledge in multicultural enterprises as a support of management. Identification of multicultural advantages in management process should be based on knowledge resources, especially the process of knowledge flow between people in multicultural enterprise. Achieving knowledge and accumulation as a resource allow increasing logistic standards such as supply process, production, storage and distribution. It can contribute to the recognition of possibilities of competitor’s opportunities. This paper examined the use of observation of knowledge diffusion in multinational space in SMEs with foreign direct investment in confectionery branch in Poland.
Trust Triggers and Barriers in Intercultural Teams
Authors: Krawczyk-Bryłka Beata 
Published: December 2016

AbstractIntercultural teams are more and more popular nowadays – they constitute a serious challenge in terms of effective cooperation and trust building, however. The article presents the potential problems that can affect intercultural cooperation and stresses the power of trust in cultural diversity conditions. The ten-factor model of intercultural team trust is presented. The main aim was to answer the questions: what are the differences in trust factor importance in homogenous and diverse teams and what are the most dangerous trust barriers according to Y generation business students? A survey conducted on 200 respondents allowed for concluding that the deep trust (compatibility, goodwill, predictability, well-being, inclusion and accessibility) is less important than the initial trust (open sharing of information, integrity and reciprocity), with the exception of competence assessment, as well as that all the trust factors are equally important for homogenous and culturally diverse teams, even if there are some differences in their hierarchy depending on the teams’ cultural composition. Language differences and stereotypes were pointed as the most important trust barriers. The influence of intercultural training on the elimination of trust barriers was also proved.
Cymbella loescherae sp. nov. (Bacillariophyceae) from First-Order Streams of Southern Brazil
Authors: Garcia Marinês , Dutra Débora Barwaldt 
Published: December 2016

AbstractThis paper describes a new species of Cymbella C. Agardh from low-elevation countryside streams of the Serra do Sudeste, São Lourenço do Sul city, in southern Brazil. Cymbella loescherae M. Garcia & D. B. Dutra sp. nov. has as distinctive features the elliptical shape of stigmata, elliptical internal areolae openings, and the presence of areolae of diverse shapes (X, I, Y, zig-zag) located mainly at the valve center on the dorsal and ventral sides. It resembles C. subhimalaspera Jüttner & Van de Vijver which presents about the same metric data set, but differs from it primarily in the number and form of stigmata, and the form of areola internal openings.
Notes on the Genus Cololejeunea (Lejeuneaceae) in Panama. C. cingens (New Record) and C. tamasii
Authors: Sierra Adriel M. , Dauphin Gregorio 
Published: December 2016

AbstractCololejeunea cingens (Herzog) Bernecker & Pócs is recorded for the first time from Panama, extending its distribution in the Neotropics. Additional descriptions based on Panamanian material are provided for C. cingens and for C. tamasii Schäf.-Verw., a species only known from the type, for which dimorphic leaves and gynoecial bracts are first described. We therefore view subgen. Pedinolejeunea Benedix ex Mizut. as a better subgeneric placement for C. tamasii than subgen. Cololejeunea.
Hieracium glabrescens (Asteraceae) Rediscovered in the Carpathians
Authors: Szeląg Zbigniew 
Published: December 2016

AbstractThe occurrence of Hieracium glabrescens (F. W. Schultz) Murr in the Carpathians is confirmed after over a century by a new locality from the Apuseni Mountains in Romania. This locality, very significant from the phytogeographical point of view, is disjoined ca 500 km from the nearest Balkan localities of the species. The origin of H. glabrescens in the Apuseni Mountains is briefly discussed.
Gypsophila perfoliata (Caryophyllaceae) in Poland
Authors: Bartoszek Wacław , Stachurska-Swakoń Alina 
Published: December 2016

AbstractGypsophila perfoliata L. is a maritime sand-dune species naturally occurring in Asia and southeastern Europe. In Europe it also is found in ruderal habitats rarely, mainly along railway lines. In Poland the species was first recorded in the 1950s; it was found only at railway stations where iron ore was offloaded from the Kryvyi Rih region, Ukraine. Recently it was found in a new type of habitat: the roadside of a main road in the Carpathians. The paper characterizes the current status, distribution and habitat spectrum of this alien species in Poland.
Influence of magnetic field parameters on therapy outcomes in patients with rheumatoid arthritis – preliminary study
Authors: Kwolek Andrzej , Zwolińska Jolanta , Chojnacka Monika , Drużbicki Mariusz 
Published: December 2016

Abstract
Introduction: Magnetic field is used in therapies designed for patients with rheumatic disorders such as rheumatoid arthritis (RA). The question of selecting adequate treatment parameters to obtain optimal therapeutic effects still needs to be answered. The purpose of the study was to assess the influence of magnetic field, depending on its nature, on problems and dysfunctions experienced in upper limbs by patients with RA.
Materials and methods: The study group included 14 patients with RA (10 females, 4 males), referred for magnetotherapy to be administered in selected areas of upper limbs. On average, the subjects were 57 years old, and the mean duration of the disorder was 13 years. Magnetotherapy was administered with the use of static or pulsed magnetic field. The patients were examined for the level of disorder, disability level (HAQ-20), severity and duration of morning stiffness, pain intensity (VAS scale), hand volume, swelling and functional capacity. The examinations were carried out before and after a series of ten magnetotherapy treatments.
Results: All the patients reported decreased severity and shorter duration of morning stiffness, reduced level of pain and general disability. There was no statistically significant difference between the groups treated with static and pulsed magnetic field. Statistically significant differences between the groups treated with static and pulsed field were observed in reduced swelling, improved range of motion and muscle strength in the upper limb. The study revealed better effects of pulsed field therapy.
Conclusions: When administered to areas within upper limbs in patients with RA, pulsed magnetic field produced better effects related to the reduction of swelling as well as improving range of motion and muscle strength in the relevant area of the body compared to static field. The findings did not confirm the relationship between the type of magnetic field and its therapeutic effectiveness in reducing pain, morning stiffness and disability level.
Effectiveness of using ultrasound therapy and manual therapy in the conservative treatment of calcaneal spur – pilot study
Authors: Twarowska Natalia , Niemierzycka Agnieszka 
Published: December 2016

Abstract
Introduction: Calcaneal spur is a pathology of the fibrocartilage enthesis of the Achilles tendon and plantar fascia or a pathology of the mixed enthesis of the flexor digitorum brevis muscle. Ultrasound therapy is commonly applied in the conservative treatment of a calcaneal spur. Foot muscle strengthening exercises, stretching exercises and soft tissue therapy are indicated as effective methods of conservative treatment. The aim of the study was to compare and assess the effects of ultrasound therapy and selected techniques of manual therapy on pain level and functional state in patients with calcaneal spur.
Material and methods: Twenty-two patients (14 females and 8 males) with calcaneal spur were included in the study. They were randomly assigned to two groups (A and B) with different therapies administered. Group A was treated with ultrasound therapy combined with soft tissue therapy, while group B was subjected to manual therapy only.
Results: Significant pain reduction and an increase in functional capacity were noted in all patients from both groups. No statistically significant differences between the groups were found in pain intensity following the therapies.
Conclusions: Our findings confirm the relevance of using ultrasound and soft tissue therapies in the conservative treatment of calcaneal spur and prove the need to carry out further research on a larger sample size. These therapies brought about significant pain reduction retained over a period of 3 weeks. A series of 10 therapy sessions is enough to improve pain and functional capacity outcomes; however, it will never result in complete pain relief. A greater number of interventions might contribute to an increase in therapy effectiveness.