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Aim/purpose – Blockchain is a distributed database system widely popular in social and business spheres. As a result, interest in blockchain technology is utilised by listed companies, who, thanks to the announcement of blockchain application, record a significant increase in the share value. The aim of this publication is to analyse the situation with regard to companies listed on the New Connect market, who over the last two years, expressed an interest in blockchain technology in their communication with investors. Design/methodology/approach – Observing the range of applications of this technology in business, a study was conducted to check if and how the information on using the blockchain technology affects the quotations of the New Connect market listed companies that applied it. Qualitative comparative analysis (QCA), a method developed by Ragin was chosen as a complementary research method. An underlying assumption of QCA is that social phenomena involve complex causality. Findings – In most cases, companies releasing blockchain application announcements counted on fast and high growth of the quotations. In most of the analysed cases, blockchain technology utilisation announcements were not fulfilled. This could be a result of conscious tactics towards investors, a rapid increase in quotations and/or a lack of competence and resources to implement blockchain technology. Investors should analyse the business activity of a company before investing. Research implications/limitations – Research is conducted with a small sample of 11 companies from the New Connect market in Poland. Consequently, to obtain more general results, it is recommended for future research to use a larger sample such as other stock exchanges in Europe and USA. Originality/value/contribution – The research revealed that new blockchain technology is used by some listed companies on the New Connect market for short-term share growth. Investors are becoming increasingly more attracted to the fashion for the new blockchain technology without understanding its mechanism. Accordingly, this study will also attempt to explain such a mechanism.

The article presents the concept of application DLT (distributed ledger technologies) for building the electronic clinical documentation tracking system. After a short introduction to block chain issues, and discussion about the attempts of its application on various fields of everyday human life, including healthcare, basic requirements for tracking of clinical documentation system are presented, followed by the proposition of its architecture leveraging the distributed ledger technologies. The paper is concluded with a discussion about the possibilities of running such a system, regarding constraints coming from local legal regulations and general data protection regulation (GDPR), but also economic and social conditions, including ecological ones, which are part of the sustainable development trend.

To engage in an effective corporate social responsibility (CSR) action, it is necessary to first recognise its impact on targeted buyers. This study surveyed respondents from Poland and Ukraine to analyse their perception of initiatives related to environmental protection and the effect of such initiatives on purchasing behaviour. The study demonstrated how consumers’ age, education level, or professional position influence their purchasing decisions and feedback on different kinds of CSR actions related to environmental protection. Of the five areas identified in the questionnaire (environmental protection, cooperation with the local community, corruption and bribery, labour and employment, and human rights), environmental protection was found to be the most important to consumers. These results may help in decision making regarding specific environmental CSR initiatives targeted at selected social groups living in this region of Europe.

Changes in the global economy observed in the last decade are, to a significant extent, the result of the globalization of markets and the liberalization of international service-oriented turnover. The progressive globalization changes the conditions for the operation for the business entities of an international character. These companies, adapting to new market conditions, are seeking solutions which would allow them to maintain their competitiveness. One of the tools that companies use to improve their competitiveness is offshoring (BPO). This is a process related to the transfer of the implementation of production and service processes to the territory of another country. Location choice in the BPO decisions has become an important strand of the international business literature with a number of scholars examining the influence of host country variables such as property rights, intellectual property protection, public trust in politicians, government factors and others. Poland is the Central and Eastern European leader in the sector of modern business services. This country has many business service centers with foreign capital, which employ thousands of employees. Additionally, employment in this sector is systematically growing by 20% each year. Poland's attractiveness on the map of offshoring investment projects results mainly from a very well qualified and cheap workforce. Offshoring Centers located here offer both BPO and KPO services.

Cel – Celem artykulu jest przedstawienie odpisow aktualizujących dokonywanych z tytulu trwa- lej utraty wartości rzeczowych aktywow trwalych w ośrodkach wypracowujących korzyści ekonomiczne. Zaprezentowano procedure pomiaru utraty wartości, ujecia odpisu w sprawozdaniu nansowym i jego wplyw na wynik finansowy. Metodologia badania – Przeprowadzono analize regulacji prawnych wplywających na sposob ustalania i ujecia w ksiegach rachunkowych odpisu aktualizującego z tytulu trwalej utraty wartości rzeczowych aktywow trwalych. Dokonano oceny wplywu odpisow na wynik finansowy. Zastosowano metode wnioskowania. Wynik – Analiza utraty wartości rzeczowych aktywow trwalych w ośrodkach wypracowujących korzyści eko-nomiczne i wplywu odpisow na wynik nansowy zostala przeprowadzona na przykladzie spolki ENEA SA. Dokonano oceny skutkow przeprowadzonych odpisow w badanej jednostce. Oryginalnośc/wartośc – Przedstawienie obowiązujących rozwiązan w regulacjach prawnych (Ustawa o Rachunkowości, KSR nr 4, MSR nr 36), ustalenie wartości odpisu w ośrodkach wypracowujących korzyści ekonomiczne i wplyw odpisow z tytulu utraty wartości na wynik finansowy.

Cel – celem artykulu jest przedstawienie i analiza wprowadzonych nowelizacją ustawy o rachunkowości uproszczen w ewidencji ksiegowej i w sprawozdawczości finansowej malego przedsiebiorcy. Metodologia badania – przeprowadzono analize wprowadzonych zmian w ustawie o rachunkowości dla malych jednostek. Odniesiono sie do dyrektywy UE 2013/34. Zastosowano metode wnioskowania. Wynik – zaprezentowano zastosowane uproszczenia w ewidencji ksiegowej i sprawozdawczości finansowej malych jednostek gospodarczych. Przyjeto w artykule zalozenie, iz sprawozdawczośc finansowa powinna byc dostosowana do wielkości jednostki i odpowiadac zapotrzebowaniom informacyjnym interesariuszy. Oryginalnośc/wartośc – przeprowadzona analiza uproszczen pozwala na ocene wprowadzonych zmian.

Elevated pulse wave velocity (PWV) reflects increased arterial stiffness. Several studies have investigated PWV in peritoneal dialysis (PD) patients, but direct comparisons with healthy controls were not done. The potential influence of peritoneal transport characteristics on arterial stiffness in PD patients was suggested in recent studies. The aims of this study were to compare PWV in PD patients and healthy volunteers, and to investigate factors associated with increased PWV. The carotid-femoral PWV was measured in 28 PD patients and 28 healthy controls, matched for age and gender. A peritoneal equilibration test (PET) was performed in all PD patients. Based on the PET, patients were classified as: high transporters (H) (n=8), high-average (HA) (n=12), low-average (LA) (n=6), and low transporters (L) (n=2). Six of the PD patients were diabetic. PWV was significantly higher in the PD patients than in the controls (9,9±2,4 vs. 8,0±0,9; p=0,0004). In the PD group, PWV was higher in H/HA than in L/LA patients (10,4 ± 2,5 vs. 8,6 ± 1,0; p=0,008), but all the diabetic patients were in the H/HA group. PWV was significantly higher in diabetic than in non-diabetic PD patients (12,8 ± 2,0 vs. 9,1 ± 1,7; p=0,004). In the PD patients, significant positive correlations were found between PWV and: age, pulse pressure, Kt/V, and duration of PD therapy. In conclusion, the carotid-femoral PWV is elevated in peritoneal dialysis patients. Increased PWV in PD patients is associated with age, diabetic status, and longer duration of PD therapy, but not with this type of peritoneal transport.

Calculations of the number of molecules in an electron beam crossed by a non-homogeneous effusion molecular beam generated directly by a cylindrical capillary are presented. The influences of geometrical parameters and the mutual configuration of an effusion capillary and an electron beam on the number of molecules in the electron beam are examined. The theoretical results are compared with results obtained for CH4 and H2O molecular beams ionized by an electron beam in the open ion source of a cycloidal mass spectrometer.

An effusive water molecular beam emitted by a cylindrical capillary was ionized by a transverse electron beam (energy 100 eV) just above the capillary outlet. This system was an open ion source of a cycloidal mass spectrometer. The temperature of the effusion capillary was varied from 343–873 K, and the pressure of the molecular beam from 0–0.5 Pa. Primary ionization processes and ion/molecule reactions were recorded directly, free from the effects of walls and slots which are characteristics of conventional systems used for investigating ionization processes. Secondary H3O+ ion production as a function of temperature and pressure of a water beam was examined.

This work is a continuation of the authors' previous experiments on a simulation of effusion molecular beams in the ion source of the mass spectrometer by means of a white light beam. As a simulator of an effusion capillary a cylindrical tubewas used, lined inside with corrugated aluminium foil with a high reflectance. In this work infrared radiation was used because its reflectance from aluminium is higher than that for white light.

On the basis of their previous works, the authors present the results of a light simulation of effusive molecular beams in a MBE system. The system included seven cells located at different angles to an exposed target. The model structure was a seven-fold enlargement of the real MBE system. The light beam was formed by cells lined inside with aluminium foil with stamped buckles, which guaranteed chaotic reflections of light.

The authors see an analogy between a molecular beam and light beam13. In the case of optical modelling of an effusion molecular beam, in a simulation system the light from the source was introduced via a diffusion ground glass plate into the "effusion" channel. The inside of the chanel was lined with the corrugated aluminium foil of a high reflection coefficient and the light was reflected from the wall in chaotic directions, just like molecules from the wall of the actual channel (Fig. 7). The intensity of the light beam distribution was measured with a photodetector. This means that information about high vacuum processes can be received from investigations performed under normal pressure.© (1994) COPYRIGHT SPIE--The International Society for Optical Engineering. Downloading of the abstract is permitted for personal use only.