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There are various economic costs included in medical treatment and its complications including direct, indirect, and opportunity expenditures. A substantive chunk constitutes indirect costs particularly those related to the process of generating medical records. This article dwells on the medical costs in general, indirect costs relating to the generation and archiving of an ever-increasing volume of patient records both in printed and electronic versions, and the economic market value of medical databases. The calculations and estimates provided in the article are based on data available on the Internet and the authors’ research and empirical evidence gathered in a tertiary surgical referral center. The analysis indicates that well-maintained electronic medical records can reduce the rate of treatment complications by up to 30% by lessening the administrative burden on physicians by making them more attentive to the tasks for which they are trained. A switch from paper-to-electronic medical records could save as many as over 33000 trees being cut down per year in Poland alone. On a world basis, electronic records obviate the potential rental costs for at least 800000 square meters of storage area for paperrun documents. The market value of medical databases covering the medical records of the entire world’s population is estimated at $100 billion. In conclusion, excessive generation of medical records indirectly results in an increased risk of surgical complications contributing to staff fatigue and burnout. It also increases direct treatment costs. Well-maintained medical records supported by artificial intelligence technologies may substantially reduce the number of complications and thus both direct and indirect costs. The generation of a large nationwide or global medical record database, aside from the underlying technological progress and advances in currently used treatments, may lead to substantial fiscal savings. [ABSTRACT FROM AUTHOR]

Morphea (localized scleroderma) is an inflammatory connective tissue disease. Borrelia burgdorferi, as a causative factor, has been discussed controversially. The aim of this original study was to evaluate the frequency of IgM and IgG classes of anti-Borrelia antibodies in groups of morphea and psoriasis patients using the traditional ELISA method. Blood samples of 82 patients with morphea and 112 patients with psoriasis vulgaris were examined for the presence of IgM and IgG classes of anti-Borrelia antibodies (ELISA). IgM and IgG classes of anti-Borrelia antibodies were detected in 4% of blood samples taken from morphea patients, while 4.5% of blood samples from patients with psoriasis vulgaris. There is one major limitation in this study that could be addressed in future research. First, the study focused on the determination of IgM and IgG classes of anti-Borrelia antibodies as a risk factor for morphea, but other infectious agents also require further testing, such as Hepatitis B, Hepatitis C, and other viral or bacterial infections. The results of this study showed no significant relationship between Borrelia infection and morphea. Detection of IgM and IgG classes of anti-Borrelia antibodies is not recommended for routine diagnostics of patients with morphea at this time. [ABSTRACT FROM AUTHOR]

The need to establish a national bank in the Polish Republic was addressed in 1763 by Fr Stanisław Konarski in his O skutecznym rad sposobie. The need to secure the issue of Polish money increased as a result of the crisis caused by the flooding of the Polish market with Polish coins counterfeited in Prussia. The discussion was joined by proponents of mercantilism, who saw the possibility of keeping good Polish money in circulation by using dead capital in "deposit coffers." However, only the Sejm could establish a central bank. The first drafts saw the light during the sessions of the Four-Year Sejm (1788-1792). Among them, the proposal of the famous Warsaw banker Jędrzej Kapostas deserves our attention, who in 1789 published a work entitled O banku narodowym w Polszcze and Planta ułożenia projektu Banku Narodowego in the next year. Paper money in Poland appeared in circulation during the Kościuszko Uprising. To this end, the Treasury Notes Administration was established, which issued so-called "assignments." They survived until the fall of the uprising. The Third Partition of Poland put an end to the discussion of the establishment of a central bank. [ABSTRACT FROM AUTHOR]

In scholarly debates, Ludwik Fleck's post-war paper 'Problemy naukoznawstwa [Problems of the Science of Science]', published in 1946, has been taken unanimously to illustrate the epistemology expounded in his monograph Genesis and Development of a Scientific Fact. The paper has also been seen to support parts of the received view of Fleck, notably that he manufactured an anti-typhus vaccine while imprisoned in Buchenwald. However, a different narrative emerges when comparing Fleck's paper with other accounts, also published in 1946 and written by other prisoners alluded to by Fleck in his paper. The situation is further complicated by four papers, published in prestigious scientific journals between 1942 and 1945, by the German medical leader of the typhus studies accounted for by Fleck. In addition, a thus-far neglected paper by Fleck, published in 1946 and summarizing his observations on typhus, discloses his role in the Buchenwald studies. Despite the obvious difficulties with tracing the history behind these works, notably the one on Nazi science, the contention is that what was attempted in Buchenwald in the name of science amounted to pseudoscience. This conclusion is amply supported not only by the accounts given by Fleck's fellow prisoners, but also by his own post-war paper on typhus. Based on the above findings, it is suggested that the mythology about Fleck, established in the 1980s, has been accomplished by a selective reading of his papers and also that the role played by Fleck was more complex than has so far been contemplated.

Purpose: Electrical energy is in this day and age fundamental to the functioning of every household. The use of gas, heating oil or solid fuels for home heating also involves the supply of electricity. Today, electric power is the most environmentally friendly source of energy. Experience has shown that substitution of an oil heating system with a heat pump resulted in significant financial savings for the household. Design/methodology/approach: The purpose of this paper shall entail the construction of a multi-equation econometric model describing the mechanisms of electricity consumption in a specified household. The model takes the nature of a system of interdependent equations. Described shall be the monthly volume of electricity consumption, payment amount of for this energy (in PLN), and price per 1 MWh in a given month. Monthly time series from September 2015 to November 2022 have been used, which resulted in a time series with a count of 87 statistical observations. Findings: The econometric model of household electricity consumption presented in this paper confirms both the hypothesis about feedback between the variables USAGE and PRICE as well as the recursive effect of electricity consumption volume on its value in monetary units. In addition to the cognitive value of the econometric modeling results obtained, the empirical tool constructed makes enables forecast estimation of the energy consumption volume, its value and unit price in subsequent months, for at least 12 consecutive months. Practical implications: This type of research has great practical utility. They make it easier for rational interaction between electricity sellers and specific consumers. Social implications: Knowledge about the mechanisms of electricity consumption on the farm home may influence the rationalization of consumption and spending. This type of rationalization should have a positive impact on the environment natural, contributing to the reduction of greenhouse gas emissions. Originality/value: The novelty and originality of the work are the identification of the mechanism behavior of a single household consuming energy electric. Feedback between magnitudes revealed electricity consumption and its price on a specific farm home. The recipients of the work will be electricity sellers, consumers, and researchers of household market behavior. [ABSTRACT FROM AUTHOR]

Aim. This study aimed to investigate how nursing students utilised the "DiagNurse" mobile app to assess patient health conditions during their clinical apprenticeships. Material and methods. This prospective, quasi-experimental post-test study included a convenience sample of 62 undergraduate nursing students. In the course of the work, they utilized paper-based measurement scales (first measurement) and the mobile app (second measurement) to assess patient health conditions during clinical practice. In total, 432 clinical condition assessments were performed on patients in the first measurement and 432 in the second measurement. Following the clinical assessment, two types of post-tests were employed to ascertain the usability of the mobile app: quantitative testing using the System Usability Scale and qualitative testing. Results. The mean SUS score was 80.2 (SD 15.67). The majority of the students agreed that the utilisation of the mobile app to assess a patient's health condition is faster (M=3.21) and more convenient (M=3.16) than the use of paper-based scales and questionnaires. On a 0–10 scale, the study participants rated it as "highly recommended" (M=8.03) for fellow nursing students or practicing nurses. Conclusions. Although the "DiagNurse" mobile app was considered a suitable tool for learning clinical patient assessment, the students also proposed some improvements to the app's design. [ABSTRACT FROM AUTHOR]

This paper presents a thorough examination of methane capture from Polish coal mines, contextualized within the framework of the European Union's (EU) climate policy objectives. Through a strategic analysis encompassing the interior of coal mines, the surrounding environment, and the macro environment, this study elucidates the complex dynamics involved in methane emissions and capture initiatives. The key findings include a declining trend in absolute methane emissions since 2008, despite fluctuations in coal extraction volumes, and a relatively stable level of methane capture exceeding 300 million m3/year since 2014. The analysis underscores the critical role of government support, both in terms of financial incentives and streamlined regulatory processes, to facilitate the integration of methane capture technologies into coal mining operations. Collaboration through partnerships and stakeholder engagement emerges as essential for overcoming resource competition and ensuring the long-term success of methane capture projects. This paper also highlights the economic and environmental opportunities presented by methane reserves, emphasizing the importance of investment in efficient extraction technologies. Despite these advancements, challenges persist, particularly regarding the low efficiency of current de-methanation technologies. Recommendations for modernization and technological innovation are proposed to enhance methane capture efficiency and utilization. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This paper discusses the concept of identifying the causal effects using quasi5 experimental methods and applies this method to investigate the impact of high license fees on the quality of mobile Internet in Poland. Design/methodology/approach: Quasi-experiment design, especially the difference-in8 differences method and the interrupted time series design were used to examine the causal effects of spectrum fees in Poland. Data on the quality of mobile Internet in Poland and around the world published by Akamai and data provided by Ookla® under the agreement1 were used for analysis. Findings: The study did not confirm the impact of high spectrum fees on the quality of the Internet in Poland. Practical implications: The results obtained can help policymakers in Poland and other countries in making decisions on spectrum management. Originality/value: This is the first paper using the quasi-experimental method to examine the effects of the 4G auction in Poland. [ABSTRACT FROM AUTHOR]

This paper briefly discusses the relations between logic and metalogic in history. Metalogic is understood as a reflection on logic in its various senses, particularly sensu stricto (formal, mathematical) and sensu largo (formal logic plus semantic plus methodology of science). It is shown that metalogic in its contemporary understanding arose after mathematical logic had become a mature discipline. Special passage is devoted to metalogic in Poland. The last part of the paper discussed so-called logocentric predicament. [ABSTRACT FROM AUTHOR]

The tobacco industry has exploited many sophisticated marketing practices. In 1914 in Krakow producer of filters and paper for cigarette wraps published a book devoted to Polish nation history, which was dispensed free among peasants and workers. Advertisements created an association between choosing products from NORIS company and patriotism.

Treatment modalities of patients with atopic dermatitis (AD) are dependent on patient age, on the intensity of both skin symptoms and subjective signs of the disease i.e. itch and sleep disturbances, on the body surface involved with lesions, as well as on the type of sensitizing allergens. The characteristic of these allergens is crucial to start prophylaxis and to make decision about specific immunotherapy. In asymptomatic period of the disease the most important factor is to prevent dryness of the skin using emollients, which reconstruct integrity and continuity of stratum corneum. This procedure prevents penetration of air-borne allergens across damaged skin barrier into the skin. In mild AD cases, pimecrolimus (mainly in children) and corticosteroids of the lowest potency alternatively with their basis should be recommended. In moderate intensity AD either topical treatment with calcineurin inhibitors i.e. tacrolimus and pimecrolimus or topical corticosteroids from 4-5 group of American classification should be applied. In addition, PUVA/UVB phototherapy may be beneficial, as well as immunotherapy with specific airborne allergen/s. Coexisting bacterial skin infections should be treated with systemic antibiotics (macrolides, quinolones, and cephalosporins), viral herpes infection systemically using acyclovir for 5-7 days, and fungal infections applying ketoconazole orally, accompanied by topical treatment with miconazole or other antimycotics. Severe AD is an indication for the systemic use of cyclosporin A (rather than corticosteroids), and antibiotics as mentioned above. Prolonged 3-5 year specific immunotherapy is significant concern for selected cases. Sensitive skin areas such as face, orbicular skin, flexures should be treated with pimecrolimus and tacrolimus rather than with corticosteroids, however, topical corticosteroids are recommended on involved skin of the trunk and the extremities besides of flexures. While the improvement of severe AD is reached, the treatment modalities for benign and mild AD should be observed. In all AD patients with active skin lesions antihistaminic drugs of 2nd generation reactive with H1 receptor are a gold standard (or short treatment with these drugs of 1st generation to achieve a sedative effect, followed by the 2nd generation drug), as well as tranquilizers as the combined treatment. There is no reason for the use of anti-leukotriene drugs.

Information about the best topics in pediatric anesthesia discussed at the 7th European Congress of Pediatric Anesthesia Founding Congress of the European Society for Pediatric Anesthesiology in Warsaw, Poland on September 10-13, 2009 is presented. The topic which received the first prize was focused on the use of ultrasound for the verification of needle placement in caudal block. The topic in second place was focused on the management for the complications of long term central venous access.

The article presents the results of a so far most extensive study on the effect of tree age on variation of the chemical structure of silver birch wood carried out in Poland. Field studies took place in 12 forestry districts distributed throughout the country. In each district, study sites were selected with stands aged approximately 30, 50, and 70 years in fresh broadleaved forest habitats, as well as in five districts in fresh mixed broadleaved forest habitats. Analyses were made of the contents of substances soluble in cold and hot water, ethanol and 1% NaOH, as well as the contents of cellulose, lignin, pentosans and ash, and the pH, of wood from 306 silver birch trees. Tree age was shown to have a significant effect on the contents of cellulose, pentosans, ash, and substances soluble in 1% NaOH. In the case of the other characteristics, age was found to have no significant effect. The cellulose content was lowest in 30-year-old stands and increased with tree age. Similar observations were made regarding ash content. Contents of pentosans and substances soluble in 1% NaOH were highest in the wood of the youngest trees. Since birch wood is used by the pulp and paper, board and energy industries, the knowledge of its chemical composition, depending on the age of the trees, can be of potential practical importance for its further application. [ABSTRACT FROM AUTHOR]

Objectives: The aims of the study were to determine the prevalence of congenital toxoplasmosis at birth in the Poznań region of Poland, the value of the serologic examination of filter paper blood specimens collected from newborns for the diagnosis of congenital Toxoplasma infection and the duration of anti-Toxoplasma-specific IgM antibodies in infants' sera., Materials and Methods: All neonates born in the maternity wards of the University Hospital of Gynaecology and Obstetrics in Poznań and in 10 selected obstetrics wards in the district hospitals were included. Blood samples were collected on filter paper cards, between the first and sixth day of life, screened for anti-Toxoplasma-specific IgM antibodies by an immunocapture enzyme-linked immunosorbent assay and if positive further analyzed for specific IgG and IgA antibodies., Results: Between June, 1996, and October, 1998, filter paper samples from 27,516 liveborn infants were tested, which constituted approximately 75% of all births and 83% of liveborn neonates from the Poznań region. Anti-T. gondii-specific IgM antibodies were found in 13 newborns, equivalent to a prevalence of Toxoplasma-specific IgM in newborns of 1 per 2,117 liveborn children (0.47 per 1,000) or 1 per 870 children (1.15 per 1,000) born to seronegative women at risk of primary T. gondii infection during pregnancy. We identified two congenitally infected infants who were IgM-negative at birth, had a classic triad of clinical symptoms during the first year of life and had high levels of specific IgG. The birth prevalence of congenital toxoplasmosis in the Poznań region was at least 1 per 1,834 live births (0.55 per 1,000) or 1 per 754 live neonates born to seronegative women (1.33 per 1,000). The sensitivity of the IgM assay on eluate from filter paper was not more than 86.7%, and the mean duration of IgM detectable by enzyme-linked immunosorbent assay in serum samples was the first 4.8 weeks of life., Conclusion: In Poland the screening for congenital toxoplasmosis detecting one case per each 2,000 live births could be considered for inclusion in existing national neonatal screening programs for phenylketonuria and congenital hypothyroidism.

In this paper, we compare the development and possibilities for improvement of waste management in three countries: Slovakia, the Czech Republic, and Poland. Waste management is part of the circular economy. The circular economy is the basis for waste management today. This applies to municipal waste management, too. In this paper, we work with data available in the Eurostat database. We mainly deal with municipal waste in the three chosen countries. The output of this paper is an assessment of indicators such as recycling rates and waste production. The outputs are documented graphically. [ABSTRACT FROM AUTHOR]

In the last year of his life professor Ludwik Bierkowski (1801-1860) introduce a new method of treatment for open fractures, which was not published because of his untimely death. This method was described by his son Włodzimierz Bierkowski (1832-1888) but it is still in manuscript. However the method was used by his students.

Introduction and aim. The quality of recovery after surgery is an important issue for doctors and patients. Surgery is associated by patients with suffering and mental stress. The aim of the study is to assess the performance of the Polish version of the "Quality of Recovery" questionnaire. This questionnaire is used in many countries around the world to assess the level of patient care, the development of new surgical techniques and the introduction of new drugs. Material and methods. This was a prospective scientific research feasibility study conducted in PRO-FAMILIA Specialist Hospital in Rzeszow. Before patient recruitment, the Bioethics Committee of the Medical University of Rzeszow in Rzeszow, Poland (permit number KE-4/06/2021) approved the study protocol. Informed consent was obtained from each patient. Results. The English-language versions of the quality of recovery questionnaire confirm its effectiveness in many operations. The results collected so far suggest, that, Polish-speaking patients, just like English-speaking patients, experience stress related to the operation and the postoperative period. Preliminary results suggest that Polish-speaking patients feel pain, well-being, mood, and the ability to perform basic activities after surgery in a similar way to English-speaking patients. Conclusion. The Quality of Recovery scale is a reliable and valid instrument for evaluating postoperative quality of recovery in Polish speaking patients. The psychometric characteristics used to assess postoperative quality of recovery were similar to those in the different language version. [ABSTRACT FROM AUTHOR]

The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. [ABSTRACT FROM AUTHOR]

The paper deals with the wind speed of strong and extreme wind events in Poland and their descriptions of their effects. Two recent estimation developed by the Institute of Meteorology and Water Management in Warsaw [4] and by Lorenc [3] are presented. Their strong and weak points are briefly described. The 37 annual maximum gusts of wind speeds measured at all meteorological stations between 1971 and 2007 are analysed with extremal probability paper. Based on the measured and estimated wind speeds (taken from existing literature), the authors suggest new estimations for strong and extreme wind that may occur in Poland. In the near future, Poland is going to construct some important structures, such as a central air terminal and some nuclear power plants, so knowledge about strong and extreme winds in our country is very important for engineers who will design these types of structures. In this case, the information given in Section 6 of the ISO 1382 standard for identifying hazards, estimating, evaluating, and treating risk may be applied. [ABSTRACT FROM AUTHOR]

The ice phenomena are an inherent component of rivers in temperate, continental, and polar climate zones. Evident progress in global warming leads to a decrease in snow cover on land and ice phenomena in water bodies, disrupting the stability of the hydrological cycle and aquatic ecosystems. Although common observations indicate the disappearance of ice phenomena in rivers over recent decades, detailed quantitative research is lacking in many regions, especially in the temperate zone. In this paper, ice phenomena were analyzed on the rivers of southern Poland, located in the upland and mountain areas of the country, as no such studies have been conducted so far. The temporal changes in the annual number of days with ice (NDI) phenomena were studied in locations where ice phenomena were observed every year for at least 30 years between 1951 and 2021. Using straightforward but commonly accepted procedures, such as the Mann-Kendall test, statistically significant decreasing trends in the annual NDI were revealed for the majority of gauging stations. The Theil-Sen (TS) slope mean values were -1.66 (ranging from -3.72 to -0.56), -1.41 (from -3.22 to -0.29), and -1.33 (from -2.85 to -0.29) for the datasets representing the periods 1992–2020, 1987–2020, and 1982–2020, respectively. The results for the annual NDI were additionally presented within the context of meteorological characteristics such as annual and winter (Nov-Apr) air temperature, precipitation, and water temperature. Correlation and regression analyses revealed that the main factor triggering the decrease in NDI is the increase in the average winter air temperature. An increase in temperature by 1°C results in a decrease in NDI by up to twenty days. If these negative trends continue, ice phenomena may disappear completely from southern Polish rivers within few decades. [ABSTRACT FROM AUTHOR]

The pulp mill workers are exposed to substances suspected of carcinogenic effect during production and bleaching of chemical paper-pulp. In order to assess the risk of death from malignant neoplasm, a cohort study covering 1,432 males and 546 females, employed in the sulfate pulp mills of a big cellulose and paper plant, was carried out. Those persons had worked in pulp mills during the years 1967-1990 for, at least, one year. The analysis of risk by causes and gender of those under study was based on standard mortality rate (SMR) calculated using the method of person-year observation. The general population of Poland was used as reference. Significant excess mortality from malignant neoplasm of peritoneum (SMR = 2530) and prostate (SMR = 854) was observed among males, however, the number of observed deaths in these groups was small. Excess female mortality was insignificant. It is rather doubtful whether an increased risk of death from some neoplasms, observed in this group (in this phase of exposure identification) could be linked with occupational exposure.

Evaluates the paper made by Polish author Michal Dobroczynski regarding Poland's plan to join the European Union (EU). Advantages of Poland being a member of the EU; Costs of the European integration to both the EU and Poland; Analysis of the historical causes and factors which have created an economic, political, social and cultural development gap between West and East Europe.

This paper aims to identify the key criteria for distinguishing sub-disciplines in management sciences and evaluate their application in national and international science classifications. Documents from 16 different countries and areas were studied semantically. Triangulation was used to study 16 sub-discipline classifications and survey expert opinions among 31 representatives of management sciences from Poland and China to achieve the paper's purpose. Based on the results, the classifications use various criteria for categorising sub-disciplines, with the key criteria being (1) resources, (2) activity areas, (3) management concepts and methods, and (4) types of organisations. Meanwhile, the extent of their use is well in line with the expectations of the management sciences community representatives participating in the survey. The paper proposes a theoretical framework of 13 distinguishing criteria and characterises 16 classifications of sub-disciplines in management science from different countries. The theoretical considerations provide a good insight into the logic of creating a classification of sub-disciplines. They also provide a better description and understanding of the role of research specialisations in building the identity, organisation, and development of the management sciences community. The results align with a discussion on improving the classifications of management sciences' sub-disciplines. They are essential in identifying future and promising research specialisations within management sciences. They are helpful in the process of reviewing and/or placing particular research issues or problems in specific sub-disciplines of management sciences. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the paper is to investigate and identify the RRI (Responsible Research and Innovation) related practices within the Polish innovation ecosystem. Design/methodology/approach: The article uses the analysis of regional strategic documents which are regional innovation strategies of provinces of Poland. Key words related to the assumptions of RRI were identified, and a congruence analysis of their meaning was conducted. This enabled the creation and presentation of quantitative summaries of the identified and verified concepts included in the strategy documents. Findings: The analysis conducted shows limited presence of the RRI concept in Polish regional innovation strategies. In detail, the frequency of the occurrence of individual concepts in the aggregate and regionally was shown. Those components of the RRI that generally did not occur in the analyzed documents were pointed out. In the methodological layer, the challenges relating to the conducted study and methods of overcoming them were presented. Research limitations/implications: For reasons of completeness, the authors decided to use in the analysis the strategic documents of Polish provinces relating to the period 2011-2020. Some Polish regions have not prepared documents for the period 2021-2030 (Podlaskie province) or strategic documents were developed immediately for the period 2011-2030 and have not yet been updated (Aódź, Pomeranian, Warmian-Masurian provinces). Practical implications: The results of the study indicate areas that should be completed when updating regional innovation strategies. Originality/value: The paper presents the results of the first analysis of the compatibility of planned activities in regional innovation strategies with the RRI. The article proposes and tests a methodology that can be used to analyze documents of subsequent periods, and is a basis for further improvements. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the article is to characterize the specificity of fx mortgage housing loans (especially in Swiss francs in Poland), to present the conditions for granting them and to assess the financial and economic consequences, as well as the impact on the banking sector of the cancellation of these loan agreements. Design/methodology/approach: The article has been prepared based on studies of literature in the field of banking and finance, analysis of the legal acts and sectoral data from the Polish Financial Supervision Authority and the National Bank of Poland, as well as data coming directly from banks granting FX housing loans. The paper also uses own calculations using the annuity account. Findings: The research conducted in the paper indicates that the case law of the Court of Justice of the European Union in the years 2019-2023 and the adopted line of case law of Polish courts, which mainly provides for the cancellation of mortgage loan agreements in foreign currencies, contributed to the emergence of systemic credit risk among exposures that were considered to have the highest quality in the banking sector. The cancellation of loan agreements became a source of long-term free capital for fx borrowers, for whom the terms of lending in foreign currency were in many cases more favorable compared to loans in the Polish zloty. Disputes related to foreign currency loans place a significant financial burden on banks. On the one hand they cause the need to establish provisions and write-offs, and on the other hand, they contribute to the erosion of the equity and reduce growth potential of banks and ability to compete. The value of losses due to solving the problem of Swiss franc loans in Poland, estimated at approx. PLN 100 billion, may cause the bankruptcy of individual systemically important banks, as exemplified by Getin Noble Bank, and significantly reduce the capital adequacy of the entire sector, thus significantly reducing its ability to finance the economy. The legal and monetary conditions of 2020-2023 strongly encourage borrowers to take legal action against banks and limit the willingness to conclude settlements. Research limitations/implications: The study was conducted in the legal and financial conditions of 2023, in which the final number of lawsuits and settlements in the banking sector has been unknown, and thus the amount of real losses to be incurred by banks and the Polish economy. Originality/value: The article fills a research gap in the area of assessing the situation of foreign currency borrowers in Poland, the legitimacy and financial consequences of the cancellation of Swiss franc loan agreements as a result of the CJEU case law of 2019-2023 systemically sanctioning the beneficial settlement of disputes concerning Swiss franc loans for the benefit of borrowers. [ABSTRACT FROM AUTHOR]

Due to an urgent need to reduce the fast-progressing climate changes, a rapid, standardized and replicable solution for the infrastructure restructuring of the heat demand coverage of buildings at the district and city levels must be developed. As more and more communities in Europe, especially in Germany, are obligated to have plans for coverage of the heat demand, city planners and energy agencies seek a tool that will help them to design the first drafts of heating network routes, which can supply whole districts and cities with renewable energy. ArcGIS Pro Tools like Least-Cost-Path Analysis (LCPA) and Closest Facility (CF) allow us to find the shortest and "cheapest" way between the heat source and heat consumers in the analyzed areas. Starting from the community level, through the district, county, voivodeship and whole-country levels, the replication of the methods for generating district heating (DH) network infrastructure can be achieved. The proposed LCPA- and CF-based methods help to design the most suitable and efficient DH networks in the analyzed areas. As only a few open-source data inputs, like street networks and building footprints, are needed, the methods can be implemented in all communities in the country of Poland. In this paper, one example of one community in Wroclaw county, called Siechnice, and its surroundings is presented. [ABSTRACT FROM AUTHOR]

A century ago the New Age philosopher Dr Rudolf Steiner (1861-1925) called for the development of a differentiated. agriculture, one focussed on biology rather than chemistry. At his Agriculture Course at Koberwitz (now Kobierzyce), in the summer of 1924, Steiner founded the Experimental Circle of Anthroposophical Farmers and Gardeners. The Experimental Circle members each signed a non-disclosure agreement (NDA). Their task was to test Steiner's ideas, establish what worked, and to publish the results. That injunction was arguably satisfied by the publication of Ehrenfried Pfeiffer's book 'Bio-Dynamic Farming and Gardening' in 1938. The results reported in the present paper are Experimental Circle results that were subject to the secrecy provisions of the NDA at that time (1936), and are now finally revealed. Immanuel Voegele (1897-1959) recorded yields for five crops under Biodynamic (BD) management in the years 1931-1933, comparing these results to yields in the pre-BD years 1920-1926. He reported yield increases for potatoes to 55%, rye up to 48%, oats to 31%, wheat to 14%, and barley to 9%. Voegele was well credentialed and grounded to report on Biodynamics. He had studied agriculture at Stuttgart, he attended the Agricultural Course of Rudolf Steiner at Koberwitz, and he was an inaugural member of the Experimental Circle. Voegele had served as a farm manager at the Koberwitz estate of Count Carl Keyserlingk (1869-1928) (until 1925). He subsequently worked at the Biodynamic farm of Ernst Stegemann (1882-1943) at Marienstein. The present paper reports longitudinal yield results for five crops at Voegele's farm at Pilgramshain, Silesia, Germany, before and after the conversion to BD. These early BD yield data were shared amongst 'the faithful' at the time, and only now publicly. From the high point of his reported successes with BD, life and prospects for Voegele would rapidly deteriorate. The Nazi regime was hostile to Rudolf Steiner, Anthroposophy, and Anthroposophic ventures (of which Biodynamics was one). All books by Rudolf Steiner were banned by the Nazis in 1935 (including the Agriculture Course). Germany invaded Poland in 1939 and slaughtered millions of Polish civilians, before eventually in 1945 the Russian Army routed the Nazi army. The Russians marched on 'Fortress Breslau' and on to Berlin, sparking a mass westward exodus of Germans, including Immanuel Voegele. Territory, including Pilgramshain, was relinquished to Poland at the Potsdam Conference of 1945. Immanuel Voegele's legacy of reported successes with Biodynamics at a time when secrecy prevailed is now shared. [ABSTRACT FROM AUTHOR]

Copyright of Annals of the Polish Association of Agricultural & Agribusiness Economists is the property of Polish Association of Agricultural & Agribusiness Economists and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Public Policy Studies / Studia z Polityki Publicznej is the property of SGH Warsaw School of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: Electronic sick leave certificates, called e-ZLA, were being implemented nationwide in Poland from 1 January 1 2016 until 30 November 30 2018. During the time of implementation doctors in Poland could issue sick leave certificates alternatively in electronic or in the paper form. Since 1 December 2018 sick leave certificates are to be issued in the whole Poland electronically only. Practice change: Paper form certificates in Medical and Diagnostic Centre (CMD) - an integrated care organization located in Siedlce (Poland) used to be prepared with the help of the registration or nurse staff. The average work time consumed for that process was calculated in CMD for 13 minutes per one paper form certificate. CMD is serving approximately 85000 patients and issues about 1500 sick leaves certificates every month. Therefore, CMD made an effort of rapid implementation of electronic sick leave certificates issuing. Aim and theory of change: The vendor of computer application for managing of health care related processes introduced in February 2018 in CMD's client application a new functionality of issuing electronic sick leave certificates. The personnel of CMD was trained adequately. Timeline: The first e-ZLA in the CMD was issued on 20February 2018. After short period of time when the correctness of sickleaves certificates issued via client application was being verified, the change was implemented in the whole organization. Highlights: The concept of having an e-certificate uploaded and stored within the system was highly appreciated by CMD staff. The average time of e-ZLA issuing and its online transmission is 2-3 min compared to 13 min for managing paper-form sick leave certificates. Between 20 February 2018 and 30 November 2018, CMD doctors used to issue about 1200 e-ZLAs monthly. The necessity of writing multiple sick leave certificates for patients having more than one employer was also eliminated. This system allows also for review the history of e-ZLAs received by the patient and thus prevent potential abuses. Conclusions: As a result of e-ZLA introduction, the registration staff and nurses were relieved from paper work related to issuing paper-form certificates and additional administrative tasks related to providing copies of sick leave certificates to health insurer branches. Decrease of paper work burden resulted in saving of time which could be sacrificed for patients. Enabling the release of electronic sick leave certificates was an important milestone on the way to better integrated care. [ABSTRACT FROM AUTHOR]

Student representation in Poland has a relatively short but turbulent history. This article offers an historical appraisal of the development of student representation at the national level in the context of rapid and deep structural changes in Polish higher education. Based on a desktop analysis of official documentation, legislation, ideological declarations and background (first-hand) information provided by student leaders, the article reconstructs the establishment of the first independent self-governing student organisation in the country. In so doing, the paper pays particular attention to the emergence, institutionalisation as well as legitimacy challenges facing student bodies either as formalised organisations or more bottom-up (loosely coupled) structures resembling social movements. In addition, the paper sheds light on the Student Parliament's role in the policymaking process, most notably as regards the recent neoliberal reforms. The article's final section speculates about the future of student representation in Poland and suggests avenues for future research.

Copyright of Journal of Natural Fibers is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The aim of the study is to assess the importance of climate and energy policy instruments in fuel poverty reduction policy in Poland. Design/methodology/approach: The paper applies the method of regression analysis to assess the impact of climate and energy policy factors on fuel poverty in Poland. For this purpose, a literature review was carried out on the factors influencing fuel poverty and the development of climate and energy policy, particularly decarbonisation in the European Union, in order to identify potential determinants of fuel poverty. An empirical analysis was carried out of electricity and gas price developments and decomposition analysis of these prices in Poland in the studied period, and it was assessed using regression analysis which factors, among the instruments of energy and climate policies, determine fuel poverty in Poland. Findings: The main finding is that climate and energy policies influence fuel poverty in Poland, especially share of renewable energy sources in energy mix and expenditures on environment protection. It was also found that macroeconomic policy instruments, which determine the level of income per capita and thus disposable income, have a statistically significant impact on fuel poverty in Poland. In addition, it was found that such instruments as taxes and social transfers are worth using for this purpose. Research limitations/implications: It is recommended to deepen long-term research on the impact of these policies on fuel poverty. For the time being, the lack of long-term data limits the possibility for long-term analysis. Practical implications: Unfortunately, there is a lack of detailed data on income decomposition in decile groups, which limits the possibility to accurately estimate the long-term level of fuel poverty in Poland. Social implications: The regulation of fuel poverty would make it possible to constantly monitor the phenomenon and to apply instruments that would precisely limit this social phenomenon. Originality/value: The paper provides information on the impact of climate and energy policy on fuel poverty in Poland. So far there have only been analyses of the scale of the phenomenon, not of the factors. It is addressed to fuel poverty practitioners and policy makers in the field of social and energy policy. [ABSTRACT FROM AUTHOR]