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New challenges resulting from dynamic changes observed in the twenty-first century are driving the evolution of approaches to city marketing communication. This article adapts the integrated marketing communication (IMC) concept for cities and develops a measurement framework and a theoretically consistent, valid, and reliable measurement tool for assessing city integrated marketing communication (CIMC). A literature review and previous qualitative studies provided the basis for conceptualising and identifying the specific constructs of CIMC, namely strategic consistency, interactivity, and stakeholder-centred focus. The research developed a theoretically consistent, valid, and reliable measurement tool for assessing CIMC. Empirical validation of the CIMC scale was conducted on data collected from a survey completed by representatives of municipal offices responsible for marketing communication in 279 Polish cities. The value and originality of this article derive from the development of the measurement framework and the new scale for assessing CIMC, which provide the foundation for further research on model solutions in this area. The measurement tool also contains subscales that can be used in research on specific dimensions of city marketing communication. The CIMC scale will assist practitioners in their decision-making processes and facilitate comparisons of cities in a local and international context.

Cohesion policy pursued by the EU addresses the important issue of improving the quality of life of persons with disabilities and, above all, preventing their social exclusion and discrimination. Measures in support of these aims are included in many strategic documents, among others, Europe 2020 and Strategy for Accountable Development until 2020. This paper aims to assess the situation of persons with disabilities compared to persons without disabilities by selected socio-economic variables and on the basis of real data from the 2011 General Population and Housing Census. The population structure of persons with and without disabilities was compared using statistical methods based on indexes of structural similarity, the Gini coefficient, and chi-squared statistic. The structures of the examined groups of persons with and without disabilities turned out to be similar with respect to education and civil status, but significantly dissimilar with respect to age, economic activity, and source of income. Compared to persons without disabilities, among disabled persons there are considerably more persons who are professionally inactive and hence non-wage earners, living on retirement or disability pensions. Persons without disabilities begin living on their own sooner than persons with disabilities. Today, the lower level of education and professional activity among persons with disabilities compared to persons without disabilities is the most fundamental and difficult challenge for government policy towards persons with disabilities.

High profitability and simplicity of direct compression, encourages pharmaceutical industry to create universal excipients to improve technology process. Prosolv® SMCC - silicified microcrystalline cellulose and Starch 1500® - pregelatinized starch, are the example of multifunctional excipients. The aim of the present study was to evaluate the stability of theophylline (API) in the mixtures with excipients with various physico-chemical properties (Prosolv® SMCC 90, Prosolv® SMCC HD 90, Prosolv* SMCC 50®, Starch 1500® and magnesium stearate). The study presents results of thermal analysis of the mixtures with theophylline before and after 6 months storage of the tablets at various temperatures and relative humidity conditions (25 ± 2°C/40 ± 5% RH, 40 ± 2°C/75 ± 5% RH). It was shown that high concentration of Starch 1500® (49%) affects the stability of the theophylline tablets with Prosolv® SMCC. Prosolv® SMCC had no effect on API stability as confirmed by the differential scanning calorimetry (DSC). Changes in peak placements were observed just after tabletting process, which might indicate that compression accelerated the incompatibilities between theophylline and Starch 1500. TGA analysis showed loss in tablets mass equal to water content in starch. GC-MS study established no chemical decomposition of theophylline. We demonstrated that high content of Starch 1500® (49%) in the tablet mass, affects stability on tablets containing theophylline and Prosolv® SMCC.

W polskim systemie podatkowym od 2007 r. obowiązuje ulga z tytulu wychowywania dzieci, z ktorej korzysta prawie 17% podatnikow. Jest to jedna z najwiek-szych finansowo obowiązujących ulg od podatku. Bezdyskusyjnie stanowi ona duzą pomoc rodzinom wielodzietnym, co w sytuacji kiedy Polska boryka sie z problem demo-graficznym ma ogromne znaczenie. Począwszy od 2012 r. ulga na dzieci ulega sukcesyw-nym modyfikacjom. Glownym celem artykulu jest statystyczna analiza konsekwencji wprowadzanych zmian na wplywy do budzetu panstwa z podatku PIT, progresywnośc systemu podatkowego, poziom redystrybucji dochodow oraz sprawiedliwośc podatkową.

Differential scanning calorimetry (DSC) is an analytical procedure used to determine the differences in the heat flow generated or absorbed by the sample. This method allows to assess purity and polymorphic form of drug compounds, to detect interactions between ingredients of solid dosage forms and to analyze stability of solid formulations. The aim of this study was the assessment of compatibility between acetaminophen (API) and different types of excipients often used in tablets compression: polyvinylpyrrolidone, crospovidone, pregelatinized starch, microcrystalline cellulose and magnesium stearate by differential scanning calorimetry. The study contains results of thermal analysis of excipients and individually performed mixtures of these substances with acetaminophen before and after compression and after 6 months storage of tablets at different temperature and relative humidity conditions (25 +/- 2 degrees C /40 +/- 5% RH, 25 +/- 2 degrees C /60 +/- 5% RH, 40 +/- 2 degrees C /75 +/- 5% RH) for a period of 6 months. To detect possible changes of API chemical structure, gas chromatography-mass spectrometry (GC-MS) was also applied. GC-MS with electron impact ionization (EI) was employed to determine the fragmentation pattern of API. It was shown that the developed formulations showed excellent compatibility among all excipients used except Kollidon CL. The interaction with Kollidon CL is probably a result of a physical reaction as confirmed by GC-MS analyses. Obtained results revealed that DSC can be successfully applied to evaluate possible incompatibilities between acetaminophen and Kollidon.

Urban and Lambert (2005, 2008) present an exhaustive summary and an in-depth discussion of the literature contributions about the decomposition of the redistributive effect of a tax (RE). The authors discuss the indexes available in the literature for the potential vertical effect (V), the loss due to horizontal fairness violations (H) and that due to re-rankings (R); they also introduce new indexes specifically conceived to take into account problems arising when groups of exact equals are substituted by groups of close equals. Close equals groups are generally obtained by splitting the pre-tax income distribution into contiguous intervals having the same bandwidth, so that the problem of the bandwidth choice arises. van de Van, Creedy and Lambert (2001) suggest choosing the bandwidth that maximizes the potential vertical effect V. Even looking for V maximization, we discuss a new criterion that yields a compromise between the contrasting needs of minimizing the effects of pre-tax within groups inequalities and the minimization of group average re-rankings. The criterion is then applied to evaluate the components of two decompositions: the former is the one suggested by Urban and Lambert (2005, 2008) as preferable, the latter is suggested by us on the basis of Urban and Lambert's paving discussion. According to our simulation results, when comparing different income tax systems for a same population as well as adopting the 'optimal' bandwidth, the new criterion seems to introduce lower approximation errors than the maximization of V.

A decomposition of actual redistributive effect was proposed by Aronson Johnson and Lambert in 1992, in order to evaluate the potential redistributive effect. However this decomposition is not univocally determined, but as it can be calculated after having gathered incomes into groups of 'close' equals, de facto it depends on the bandwidth chosen to split the income parade into contiguous income groups; it follows that the bandwidth has to be chosen according to proper criteria: Van de Ven, Creedy, Lambert (VCL criterion) propose to choose the bandwidths where potential redistributive indexes are maxima. However the literature proposes more than one index to measure the potential redistribution of a tax system and the maxima associated to each of them do not necessarily coincide and, moreover, they do not generally show a regular sequence of values leading to the global maxima. The main aim of this paper is to contribute to the problem of defining a proper bandwidth which can split the income parade into close equal groups: VCL criterion is considered together to a minima criterion recently proposed by Vernizzi and Pellegino (VP criterion). Empirical evidence is obtained by a data set of incomes and taxes collected by two Lower-Silesian revenue offices. The analysis were performed by autor’s own programmes written in the 'R' language.